Kode Etik Akuntansi 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 bulan ketiga

Exercise 35

1.somebody callsthe president every day
   answer:
      The President is called by somebody
2.john is calling the other members
   answer
      The members are being called by John
3.somebody will call mr.watson tonight
  answer:
      Mr. Watson will be called by somebody tonight
4.the fire has caused considerable damage
  answer:
       The considerable damage has been caused by the fire
5.the teacher should buy the supplies for this class
  answer:
      The supplies should be bought for this class by the teacher

Exercise 36
page 135

1.leave
2.Repaired
3. typed
4.Call
5.Painted
6.Write
7.Lie
8.Send
9.Cut
10. signd
11.Leave
12. washed
13.Fixed
14.Published
15.Find


Contoh passive voice:

Tenses	Kalimat aktif	Kalimat pasif
Simple present	Anto eats an apple	An apple is eaten  by anto
Preent progressive	Anto is eating an apple	An apple is being eaten by anto
Simple past	Anto ate an apple	An apple was eaten by anto
Past progressive	Anto was eating an apple	An apple was being eaten by anto
Past perfect	Anto had eaten an apple	An apple had been eaten by anto
Simple future	Anto will eat an apple	An apple will be eaten by anto
Be going to	Anto is going to eat an apple	An apple is going to be eaten by anto
Future perfect	Anto will have eaten an apple	An apple will have been eaten by anto

TUGAS SOFTSKILL BULAN KEDUA

 Exercise 33 : Because/Because of

Page:121

     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

Page:124

     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.

ARTICEL

CONNECTORS (Kata Penghubung)                                          

connectors is a word that is used to join words or sentences.
connector adalah untuk menggabungkan kata atau kalimat. Connectors dibagi menjadi 3, yaitu:

1.    Menunjukan waktu: before, after, as soon as, while, when.
a.    We went home after the rain stopped.
b.    I prepare my ticket and passport before I go on holiday to Paris.
c.    I started to look for an apartment as soon as I arrived in this city.
d.    While he was reading her novel, somebody knocked on the door.
e.    I was really sad when I saw a drama movie.

2.    Menunjukan sebab dan akibat: because/because of, since.
a.    I went to the hospital because I had a serious accident.
b.    I went to the hospital because of my serious accident.
c.    Since I have no money, I can’t treat you.

3.    Menunjukan tanda urutan: first, next, then, after that, finally.
a.    first, we must prepare the ingredients.
b.    Next, we cut the vegetables into small pieces.
c.    After that, we put them into frying pan.
d.    Finally, we put some sauce and salt.   

why the sun and the moon live in the sky

"Why the Sun and the Moon live in the Sky" is an African folktale from Nigeria.

                           

Long, long ago, Sun, Moon and Water were the best of friends. 

At that time, Sun and Moon, who were married, lived on the earth. 

Sun went to visit Water, almost every day, but Water never returned the visits. 

Finally, Sun asked, "Water, my friend, why is it that you never come to visit?" 

Water replied, "Sun, I would very much like to come to visit. But you home is not big enough for me and all of my people. Were I to come visit, there would be no room left for you and your lovely wife, Moon." 

Water then told Sun, "If you want me to visit you, you will have to build a very large house. But I warn you that it will have to be very, very large, as my people are numerous and take up a lot of room."

Sun was overjoyed that his good friend Water wanted to come visit.

"Do not worry, my friend," he said,"I will build a huge compound so that you and your people can come visit."

Sun soon returned home, where his wife Moon greeted him with a smile.

"My dearest Moon", he said "Our friend Water has promised to visit us but first we must build a larger house so that he and his people will fit."

"How wonderful!" said Moon. 

The next day, they began building a very large house to entertain the water and all his people. When it was finished, it was the largest house in the area. 

Sun then went to ask water to come and visit him.

Water said he would be there the next morning. 

When Water arrived, one of his people called out "Sun, we are here. May we come in?"

"Yes," said Sun "Tell my friend,Waater, that he is welcome in my home." 

With those words, Water began to flow in. With Water came fish, crabs, otters and other water animals. 

Soon, the water was knee-deep in the house. 

Water called out, " Sun do you want me and my people to continue to come in?" Together Sun and Moon answered, "Oh yes, please come in to our home." 

And more of Water's people poured into the house octopi, stingray, eels, starfish and more.

When the water was at the level of a man's head, Water,who was becoming a little concerned called to Sun and said, "Are you sure you want more of my people to come in?" 

Wanting to be good hosts, Sun and Moon both said, "Yes, please, you are all welcome in our home." 

More and more of the water's people came in, seahorses, whales, eels, anemonie, sponges and more.

So many that soon, Sun and Moon had to sit on top of the roof. 

Once again, Water asked, "Do you wish us to continue to come in?" 

Sun and Moon answered "Yes,please, you are all welcome in our home."

So more of Water's people came in. Sea turtles, sharks,coral shrimps, urchins, lobsters...... 

By now Water overflowed the top of the roof, and the sun and the moon were forced to go up into the sky. 

...and they have been there ever since.

Retold by LLL,Storysinger/Storyteller

Tugas Softskil Materi Bulan Pertama

1.   CONDITIONAL SENTENCE

Exercise   21
Page         97

1.    Henry talks to his dog as if it understood him
2.    If they had left the house earlier, they  wouldnt’ve been so late getting to the airport that the 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 tell you about it last night.
5.    Had Bob not interfered in his sister’s marital problems, there would’ve been peace between them.
6.    He would give you the money if he had it.
7.    I wish they stoped 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 they wouldn’ve 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 whised that the editors had parmited him to copy some of their material.
15.  Joel whises that he had spent his vacation on the Gulf Coast next year.
16.  I will accept if they invite me to the party.
17.  If your mother buys the car for you, will you be happy?
18.  If he had decided aerlier, he could have left on the afternoon flight.
19.  Had we known your address, we wouldn’ve writen you a letter.
20.  If the roofer doesn’t come soon, the rain will leak inside.
21.  Becausee Rose did so poorly on the exam, she wishes that she had studied harder last night.
22.  My dog always wakes 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 wouldn’ve called us.
28.  If they had known him,  they wouldn’ve 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.

2.      ADJECTIVES,  ADVERBS AND COMPARISON DEGREE

Exercise    26
Page          107

1.   Rita plays the violin well.
2.   That is an intense.
3.   The sun is shining brightly.
4.   The girls speak fluent.
5.   The boys speak Spanish fluently.
6.   The table has a smooth.
7.   We must figure our income tax returns accurately.
8.   We don’t like to drink bitter.
9.   The plane will arrive soon.
10. He had an accident because he was driving too fast.

Exercise     27
Page          109

1.      You could sounds terrible.
2.      The pianist plays very well.
3.      The food in the restaurant always tastes 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 students sketches.
7.      Paco was working diligently on the project.
8.      Paul protested vehemently about the new proposals.
9.      Our neighbors appeared relaxed after their vacation.
10.   The music sounded too noisy to be classical.


Exercise      28
Page            114

1.      John and his friends left as soon as the professor had finished his lecture.
2.      His job is more important than his friend’s.
3.      He plays the guitar as well as Andres Segoiva.
4.      A new house is much more expensive than an older one.
5.      Last week was as hot as this week.
6.      Martha is more talented than her cousin.
7.      Bill’s descriptions are more colorful than nis wife’s.
8.      Nobody is happier than Maris Elena.
9.      The boys felt worse than the girls about losing the game.
10.   A greyhound runs faster than a Chihuahua.

Exercise      29
Page            114

1.      The Empire State Building is taller than the Statue of Liberty.
2.      California is farthet from New York than Pennsylvanis.
3.      His  assisnment is different from mine.
4.      Louie reads more quickly than his sisters.
5.      No animal is so big as King Kong
6.      That report is less impressive than his professor’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 is different from Nancy’s.

Exercise      30
Page            117

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.      Tis is the creamiest 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 baskets on her head, the women walked more awkwalrdly than her daughter.
9.      Jane is the least athletic of all the women.
10.    
11.   Tis 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 as 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.

CARA MEMBUAT TEMPE PENYET

Membuat tempe penyet sangat mudah begitu juga dengan cara membuat sambal tempe penyet yang enak. Cukup dengan bahan-bahan yang sederhana kita dapat menyajikan salah satu kuliner khas Indonesia yang nikmat berikut ini.

RESEP TEMPE PENYET

Bahan :
250 gram tempe, potong-potong/
air, garam dan penyedap secukupnya untuk rendaman
minyak untuk menggoreng
Bahan Sambal Penyet :
10 buah cabai rawit merah
3 buah cabai merah besar
1 buah tomat merah besar
2 siung bawang putih
1 sdt gula merah
½ sdt garam
CARA MEMBUAT TEMPE PENYET DAN SAMBAL :
Rendam potongan tempe dengan air yang sudah diberi garam dan royco ayam kurang lebih selama 15 menit lalu goreng matang, angkat dan tiriskan.
Goreng semua bahan sambalnya kecuali gula merah dan garam hingga layu dan matang. Ulek hingga lembut, beri garam dan gula merah lalu aduk rata.
Tempe yang sudah digoreng lalu dipenyet atau dilumatkan sedikit bersama sambal dengan menggunakan ulekan. Tempe penyet dengan sambalnya siap disajikan.

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