UU Tentang Kode Etik Akuntan Publik dalam Menghadapi Era IFRS

            Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang-Undang No5 Tahun2011. Di dalam UU tersebut terdapat peraturan-peraturan yang harus di patuhi oleh akuntan public. Maka dari itu, muncullah suatu organisasi Ikatan Akuntansi Indonesia yang mengungkapkan bahwa menjadi seoarang akuntan mempunyai kewajiban untuk menjaga disiplin diri di atas dan melebihi yang disyaratkan oleh hukum dan peraturan. Dan muncullah yang namanya Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia.

Kode Etik Ikatan Akuntansi 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. Prinsip ini meminta komitmen untuk berperilaku terhormat, bahkan dengan pengorbanan keuntungan pribadi. 

Prinsip - Prinsip tersebut  adalah:

Prinsip Pertama – Tanggung Jawab Profesi

Dalam melaksanakan tanggung-jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

Prinsip Kedua – Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.

Prinsip Ketiga – Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung-jawab profesionalnya dengan integritas setinggi mungkin.

Prinsip Keempat – Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

Prinsip Kelima – Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.

Prinsip Keenam – Kerahasiaan

Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak dan kewajiban profesional atau hukum untuk mengungkapkannya.

Prinsip Ketujuh – Perilaku Profesional

Setiap anggota harus berprilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

Prinsip Kedelapan – Standar Teknis

Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Selain itu, Kode Etik Profesi Akuntan Publik juga merinci aturan mengenai hal-hal berikut ini:

• ·         Seksi 200 Ancaman dan Pencegahan
• ·         Seksi 210 Penunjukan Praktisi, KAP, atau Jaringan KAP
• ·         Seksi 220 Benturan Kepentingan
• ·         Seksi 230 Pendapat Kedua
• ·         Seksi 240 Imbalan Jasa Profesional dan Bentuk Remunerasi Lainnya
• ·         Seksi 250 Pemasaran Jasa Profesional
• ·         Seksi 260 Penerimaan Hadiah atau Bentuk Keramah-Tamahan Lainnya
• ·         Seksi 270 Penyimpanaan Aset Milik Klien
• ·         Seksi 280 Objektivitas – Semua Jasa Profesional
• ·         Seksi 290 Independensi dalam Perikatan Assurance

Aturan Etika

1. Independensi, Integritas, Obyektivitas

2. Standar Umum dan Prinsip Akuntansi

3. Tanggung Jawab kepada Klien

4. Tanggungjawab kepada Rekan Seprofesi

5. Tanggungjawab dan Praktik Lain

Tantangan Akuntan Publik dalam Menghadapi Era IFRS

Seperti yang dikatakan Hanihani, tekad Ikatan Akuntansi Indonesia (IAI) sudah mulai menghadapi berbagai tantangan semenjak pertama kali diberlakukannya IFRS yaitu pada tahun 2012 bagi kalangan akuntansi Indonesia. Hal ini dapat dilihat dari banyak hal yang perlu diubah dari prinsip yang saat ini berlaku ke dalam IFRS. Beberapa hal tersebut seperti:

Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.

Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.

Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis

Dengan melihat perbedaan tersebut, bisa dikatakan Akutansi Publik Indonesia memerlukan dorongan akademisi untuk mengupdate bahan ajar yang merefleksikan perubahan dunia yang riil dalam lingkungan bisnis agar dapat merefleksikan perkembangan baru seperti meningkatnya penggunaan IFRS. Tantangan tersebut akan lebih terasa pada tahun 2015, yaitu pada saat diberlakukannya MEA (Masyarakat Ekonomi ASEAN) semua Akuntansi Publik ASEAN dapat bekerja di seluruh negara ASEAN, sehingga meningkatnya persaingan bagi Akuntansi Publik di Indonesia terutama bagi Akuntansi Publik Asing yang lebih mampu menggunakan IFRS dibandingkan Akuntansi Publik Indonesia.

SUMBER:

Kode Etik Akuntansi Publik.pdf

Kode Etik Akuntan Publik

Hanihani blogspot

Kode Etik

Akuntansi Bisnis

gumilarsukmawan blogspot

Jurnal Akuntan Publik.pdf

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

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

http://cristefanus.blogspot.com/2011/10/etika-profesi-akuntan-publik.html

Black Forest Roll Tart

Ingredients:
- 10 chicken eggs (10 + 3 white yellow)
- 10 Gram cocoa powder.
- 100 grams of white sugar
- 1 tablespoon TBM
- 90 Gram flour.
- 100 gram butter (liquid)
- 1 tablespoon rum

How to make it:
- all the ingredients are put together.
- Then shaken except metega liquid should last.
- Baked in the pan.
- After cold rub butter cream and pineapple jam, black cherry smooth cut, then rolled.
- Decorated with slices of chocolate block and can be coupled with a cherry garnish green / red.

sumber :
Buku Materi Praktek Memasak Pada Kursus PKK.

Fried Dumplings

Ingredients:
- 3 ounces wonton skins
- 1 Kg flour
- 1 tablespoon water 1 tablespoon lime love salt, 1 egg, and water.

How to make skin:
- Material in diulesi bag until smooth.
- Then run over on the table until thin.
- Then cut square.
- Stuffed with minced meat.
- Then folded and fried.

How to make it:
- finely chopped chicken meat
- Given one egg
- Give salads
- Give vetsi
- Add salt

* description: The batter is smooth so that the input into the grinding tool and sets the number one, play ten times, then two sets of numbers, round two times. then four sets of numbers, play five times,

Sumber :
Buku Materi Praktek Memasak Pada Kursus PKK.

Cocolte Potatoes

ingredients:
- 150 Gram Potatoes
- 100 Gram Cooking oil
- 25 teaspoon salt

how to make it:
- cut the potatoes a little tip (both ends).
- Split into 4 parts potato tersbeut.
- Potato shaped like a drum quartered, soak in water.
- Prepare a place for frying and heat the oil. Drain the potatoes and fry in hot oil until floating.
- Lift and sprinkle with salt.
- Potatoes ready to serve.

sumber :
Buku Materi Praktek Memasak Pada Kursus PKK

Cheese Omelet

ingredients:
- 2-3 chicken eggs
- 1/4 teaspoon salt
- 50 Gram cheese
- 1/8 teaspoon pepper to

how make it:
- bowls and pans to prepare omelets, cut / sliced ​​cheese.
- Beat eggs in a bowl, pepper, salt.
- Heat the margarine in a skillet.
- Enter and whipped eggs in a frying pan with a fork until the maturity of the eggs evenly.
- After the third mature, continue to enter the cheese stopped shaking.
- Roll the omelette into a circle and pressed to the edge of the skillet,
- reverse the dinner plate.
- Garnish according to taste.

sumber:
Buku Materi Praktek Memasak Pada Kursus PKK

Chocolade Sprit

ingredients:
- 350 Gram flour
- 150 Gram cornstarch
- 1/2 teaspoon baking powder
- 450 Gram Butter
- 100 Gram refined sugar
- 25 Gram cocoa (cocoa powder)
- 50 Gram coarse sugar
- 10 Cc of water / lightly cooked
- Vanilla taste

how to make it:
- put flour in bowl and hollowed center.
- Butter and powdered sugar placed in the middle.
- Flour, cornstarch, Vanilla, baking powder, mixed with flour.
-Brown, coarse sugar and water cooked.
- Butter and powdered sugar sprinkled with brown liquid has cooked, stir until blended.
- After it was mixed with the flour little by little, stirring until smooth.
-Then formed and put into pan, which has been spread with butter, with the shape of the letter S with the sprit or with rice mold and burned.

sumber:
Buku Materi Praktek Memasak Pada Kursus PKK

Sweet and Sour Snapper

Ingredients:

 - snapper,

 - carrots

- cucumbers,

spices:

-made pickles, starch, ketchup, cooking oil,

how to make it:

- vinegar,

- salt,

- MSG,

- pepper,

- sugar

- Snapper we clean and we dispose of the contents of his stomach, then cut back.

- Then smeared with condiments vinegar, pepper, salt, MSG, soy sauce.

- Then smeared with flour, and put it into the hot oil.

- After a sprinkle of sliced ​​cooked carrots that have been made pickles, and tomato sauce sprinkle with water.

 * Description:

red onion sauteed in butter, then enter the water to taste, give Meggi block and seasoning, sugar, salt, pepper, and a little soy sauce, then Thicken with starch.

Sumber:
Buku Materi Praktek Memasak Pada Kursus PKK.

Love sincerity

I miss the quietness of the night
In silence and in tears hoping
I’m waiting in anxiety
Anxiety every teardrop in my prayers
I love you for no reason
I persist in my silence
I love you for no reason
In my prostrate I pray
I look at you with hope
I silently hoped
Some day you will understand
Love sincerity

Certainty in Love

What made me try to forget you

It is the best for me

Not only for me but also for your own good

And for happiness

Do you think for my selfishness

But think a selfishness to you

Who wanted me to stay there in your life 

But never gave me a certainty

While the certainty that

You give him

Do you know the pain I love you

Keep hoping, and you survive

While the first you know I know you

Even you know I love you first

Should I survive without certainty

The certainty that you never give me

Sincerity in a Love

I never know
What makes me love you?
Love you with full sincerity
Sincerity that I had never before given to a person
I never understood what really happened with my love
Though tired actually live love always betrayed
But I never trying to give up
I always try to understand
And is struggling to get my happiness
Even happiness that I can not with him later,

Hope in Love

I look at you from a distance
Love in silence
love the lonely
and waiting for you full of hope

I always wanted to try
Trying to understand you
Give you the freedom to choose
Choosing happiness you want

I love full of sincerity
but not with your love for me
I miss you in every raindop
and hope the coming rainbow when the rain stopped
the pobud I hope
Hoping it will make your day a rainbow colored
and give you happiness with him
Though happiness did not come from me

Chicken Fried Butter Sauce

Ingredients:
- 1 chicken
- Cooking Oil

seasoning:
- Pepper, salt, MSG, garlic, soy sauce, soy sauce and soy sauce english

How to Make it:
- Chicken and spices cooked until tender
- Later in cooking

Sauce Ingredients:
- Shallots
- Garlic
- Butter
- Pepper
- MSG
- Salt
- Ketchup Asin
- Sweet Soy Sauce
- Ketchup UK
- Oranges Lemons

How to Make it:
- Butter melted
- Add onion, garlic, soy sauce, sweet soy sauce, soy sauce english, pepper, MSG, salt, lime
- Last enter the chicken that has been fried
- Once cooked the dish ready to be served

Sumber :
Buku Materi Praktek Memasak Pada Kursus PKK. Departmen Pendidikan dan Kebudayaan Kantor Wilayah Daerah Khusus Ibu Kota Jakatya. Bidang Pendidikan Masyarakat.

Vegetable Gudeg

Ingredients:
- Half of young jackfruit is
- 1/4 kg of meat tetelan
- 21 leaves of teak or 15
- 1 guava leaves
- 2 handfuls of red onion skins
- 4 cups coconut milk (1 1 / / 2 coconuts)

seasoning:
- 10 pieces of red onion
- 5 cloves garlic
- 1 tbsp coriander
- 1 tbsp salt
- 2 bay leaves
- 2 rs finger laos

How to make it:
- Guava leaves and onion skins boiled with 5 cups water to boil and red water
- Jackfruit skin removed, washed and cut into pieces or shredded
- Finely ground spices except greetings and laos
- Jackfruit, meat, spices and red leaf water guava jackfruit cooked until soft
- Santen put a few hours then cooked on low heat until very soft and Santen depleted
- Served in a covered casserole
- If using teak leaves, nagka water and cooked until tender teak leaves and red colored teak lau leaves and water discharged
- Further dmasak with coconut milk and spices
- After being cooked, ready to be served

Sumber :
Buku Materi Praktek Memasak Pada Kursus PKK. Departmen Pendidikan dan Kebudayaan Kantor Wilayah Daerah Khusus Ibu Kota Jakatya. Bidang Pendidikan Masyarakat.

Cake Sus

Ingredients:
- 2 cups flour
- 160 grams of butter
- 6 chicken eggs
- 2 glasses of plain water
- 1 tablespoon of fine salt

how to make it:
- Water sirebus with butter until boiling and then enter the flour with salt little by little, stirring, stirring until no glue on the frying pan
-Then cooled, after warm steamed, input eggs one at a time and stir until evenly
- After wrapping spray onto a baking sheet, which is already in the basting butter
- Later in the oven, if immature should not stirred, because the cake will be flat again / do not expand

Materials to make a Fla

- 3/4 cup cornstarch
- 2 chicken telu grains (yellow only)
- 1/2 cup stacking thick
- 1/4 cup granulated sugar
- Salt to taste
- 1 tablespoon Vanilla / Rum

How to make a Fla.
- Cornstarch diluted with water
- Put white sugar and salt, then cooked
- After boiling, put the milk and egg yolks, while cooked until done
- Pour into pie
- Ready to eat

Sumber :
Buku Materi Praktek Memasak Pada Kursus PKK. Departmen Pendidikan dan Kebudayaan Kantor Wilayah Daerah Khusus Ibu Kota Jakatya. Bidang Pendidikan Masyarakat.

Mud Cake

Ingredients:
- 5 eggs
- 200 grams of wheat flour
- 250 grams of potatoes
- 175 grams of sugar
- Condensed Coconut Milk 450 Cc (one young Coconut)
- Vanilli and Raisins

How to make it:

- Potatoes steamed, then mashed
- The eggs and sugar until frothy whipped do (without mixer)
- Wheat, potatoes are put together
- Kemudiann enter the thick coconut milk, salt, stir until well blended Vanilla
- After that insert into the mold first smeared with butter
- Then burned on the stove when it's half baked raisin enter
- Then covered with a cover that has been heated.
- Then after Atang in the lift and put on a plate
- Ready to eat

Sumber :
Buku Materi Praktek Memasak Pada Kursus PKK. Departmen Pendidikan dan Kebudayaan Kantor Wilayah Daerah Khusus Ibu Kota Jakatya. Bidang Pendidikan Masyarakat.

Rainbow Cake

 Ingredients:
- 6 (six) eggs
-100 Grams of wheat flour
-20 Grams of milk powder
-20 Grams of cornstarch
-90 Grams of white sugar
-100 Grams of melted butter
-1 Tablespoon TBM
-1 / 2 teaspoon V X
-1 Tablespoon Vanilli
-Color: Red, Green, Orange, Brown

how to make
- Eggs, sugar, whipped until thick TBM or white
- Enter the wheat flour, milk powder, cornstarch, VX, and Vanilli
- and enter the melted butter, then divided equally to color as desired
- Input into a round baking pan size 20 x7 cm. flake
- Input to the oven
- Once seen already inflate and remove existing ue in the oven
- Pour onto a plate and decorated
- Ready to eat

tugas 3 Bahasa Inggris Bisnis 2

No. 8

Q : We have three empty rooms.one room near the kitchen is going to be John's room.  And _______ is going to be Mom and dad's room. And then _________ is going to be mine.

A : We have three empty rooms. One room near the kitchen is going to be John's room.And one is going to be Mom and dad's room. And then the other one is going to be mine.

No.7

Q : John has already taken four lectures.he is going to take ______ tomorrow.

A : John has already taken four lectures. He is going to take the others tomorrow.

No. 9

Q : Bill tries to solve the puzzles. He has the puzzles everywhere.There are some are on the chair. There are _______ are on the table. And _______ are on the floor.

A : Bill tries to solve the puzzles. He has the puzzles everywhere. There are some are on

the chair. There are other ones are on the table. And others are on the floor.

Nama : Khaerunnisa

Npm  : 23210879

Kelas : 3EB04

Tired My Love

Beautiful that I think when you come back to me

See your smile as if this heart do not want to lose you again

At that moment I felt nothing else about you

But I misrepresented the return yourself

It was not just me that is your heart

But there are others in your heart
Her presence seemed to make me understand and show who you really are

I was tired, with this feeling that you always lie

I chose to remain silent, it does not mean I do not know all the

But what you realize, what are you doing at the time

You were just silent without a word of explanation from me

I was really tired and confused to decide two tough choice for me

The first choice I have to stay afloat, but my heart was tormented with this situation 

Or is the second option I had to step back and out of your life

My decision ultimately falls on the second option

And when I chose to go out of your life

There is very little effort from you to prevent me going

Even to find out where I am at this time you do not ever 
You think of what I had been in your life

As if I just make it as a place you when you dropped

In fact you do not even think at all how I feel when I learned it all

The destruction of the heart when you betrayed my sincerity to you

You need to know

"I love you the pain that I never thought there"