Etika Profesi Akuntansi

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Etika Profesi Akuntansi

sumber : Warta Kota, 6 April 2011

Kelompok :
Farisah Hasniar : 212.08.462
Lusy Cahya Murti : 202.08.755
Nining Arini : 212.08.389

Judul : Membobol Rp. 7M, Manajer Bank Victoria Tak Ditahan

Isi cerita diatas adalah mengenai seorang manajer bank Luciana Oey yang membobol dana nasabahnya (Omar Hallack) hingga mencapai angka yang besar yaitu Rp. 7M. Pengambilan dana tersebut tidak dalam satu kali transaksi melainkan 15 kali transaksi dalam kurun waktu 2 tahun. Nasabah (Omar Hallack) baru mengetahui bahwa dana tabungannya hilang setelah 2 tahun ketika akan melakukan penarikan dana namunuang tabungannya hanya tersisa Rp. 3.000.ooo saja.
Berdasarkan berita diatas, jelas diketahui bahwa manajer dengan sengaja melakukan pembobolan dan melanggar etika profesi/ kode etiik profesi akuntansi. Kode etik adalah sistem norma, nilai dan aturan profesional tertulis secara tegas menyatakan apa yang benar dan baik dan apa yang tidak benar dan tidak baik bagi profesional. Dalam kasus ini, manajer telah melanggar :

1. Tanggung Jawab Profesi
Sebagai seorang profesional, anggota mempunyai peran penting dalam masyarakat dan mempunyai tanggung jawab kepada semua pemakai jasa mereka termasuk memelihara kepercayaan masyarakat terhadap Bank Victoria.
2. Kepentingan Publik
Seorang profesional wajib untuk selalu bertindak menghormati kepercayaan publik dan menunjukkan komitmen atas profesionalisme. Atas kepercayaan yang diberikan publik, maka anggota harus secara terus menerus menunjukkan dedikasi mereka dalam memenuhi tanggung jawab jabatannya. Dalam kasus ini, manajer tidak menunjukkan komitmen serta dedikasi dan tanggung jawabnya sebagai seorang manajer malah dengan tidak tanggung jawab mengambil dana nasabah yang bukan haknya.
3. Integritas
Adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas mengharuskan untuk bersikap jujur. Pelayanan dan kepercayaan publik tidak boleh dikalahkan dengan kepentingan pribadi. Dalam kasus ini, manajer bank telah melakukan penipuan, merusak kepercayaan nasabah serta lebih mementingkan kepentingan pribadinya sehingga mengambil dana tabungan yang bukan miliknya.
4. Kopentensi dan Kehati-hatian
Profesional dituntut untuk bekerja dengan hati-hati, kompeten, tekun dan tanggung jawab untuk memastikan bahwa klien dan pemberi kerja memperoleh manfaatnya. Hal ini tidak diberikan manajer (Luciana Oey) karna klien justru kehilangan uang dan pemberi kerja mendapat citra buruk.
5. Perilaku Profesional
Profesional dituntut untuk berperilaku baik untuk menjaga reputasi profesi yang baik. Namun, Luciana Oey justru telah memperburuk citra dirinya dan profesinya dengan melakukan pembobolan dana nasabah.

Soal Listening

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Soal Listening

Hello, my name is Fasihu. This is my family; my father, my mother, my sister Siti and my brother Ali. My father is 42 years old. He is handsome. He is a teacher. My mother is 40 years old. She is beautiful. She is a teacher too.

My sister is sixteen years old. She has long hair. She is a student of SMU. My brother is ten years old. He has short hair. He is a student in primary school. I am tall. I am a new student at SMP 1 Buton. I have short hair.

1. What is the passage about?

a. Fasihu’s school

b. Fasihu’s family

c. Fasihu’s sister

d. Fasihu’s parents

2. The following statements are true, except

a. Fasihu’s parents are teachers

b. Fasihu’s sister is younger than him

c. Fasihu has one brother and one sister

d. His brother is in primary school

3. What are Fasihu’s parents?

a. His mother is 40 and his father is 42

b. They are fine

c. They are teachers

d. They have three children

4. He is a student in primary school. The underlined word means…

a. High

b. Elementary

c. Secondary

d. Kindergarten

5. What class is Fasihu in?

a. Class 3

b. Class 2

c. Class 1

d. SMU student

This is Mr Rantung’s house. It has a living room, two bedrooms, a dining room, a bathroom, a kitchen and a garage. There are six chairs and a dining table in the dining room. The dining room is between the living room and the kitchen. There are four armchairs, a table, a sofa, and a TV set in the living room. In each bedroom, you can find a wardrobe and the bed. There is a bucket in the bathroom. In the kitchen, there are many kitchen utensils.

1. How many rooms are there in Mr. Rantung’s house?

a. Five

b. Six

c. Seven

d. Eight

2. There are many things in the living room, except…

a. A radio

b. A sofa

c. Armchairs

d. A TV

3. What is between the living room and the kitchen?

a. The bedrooms

b. The bathroom

c. A garage

d. A dining room

4. Where does Mr. Rantung put his car?

a. In the yard

b. In the living room

c. In the garage

d. In the bathroom

5. Where can Mr. Rantung watch TV?

a. In the dining room

b. In the living room

c. In the garage

d. In the bathroom

SOAL - SOAL

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SOAL - SOAL

1. The burden of economic problems _____ the majority of Indonesia people.

a. Have been frustrated

b. Deeply frustrate

c. It is deeply frustrating

d. Has frustrated (present perfect)

e. Are frustrated

2. The number of people living under poverty line in our country _____ drastically.

a. To increase

b. Increase

c. Has increased (present perfect)

d. They increase

e. It increase

3. A number of people _____ badly injured when the bomb exploded in a crowded mall.

a. Was

b. Were (simple past )

c. It was

d. They were

e. To be

4. I _____ two good books, when Shinta offered me a novel .

a. Was buying ( past continuous )

b. To buy

c. Have buying

d. Buying

e. To have bought

5. We _____ to Nusa Dua Bali Hotel, when other students were in holiday.

a. Have gone

b. Were going (past continuous )

c. Going

d. Have to go

e. Gone

6. We are going on a long trip, so we must _____

a. Have checked the car

b. Have had the car checked

c. To have the car checked

d. Have the car checked (present perfect)

e. Had the car checked

7. I could not carry all the groceries, so _____

a. I had to deliver them

b. I had the delivered ( past perfect)

c. I had delivered them

d. I had been delivered

e. I had been asking to deliver them

8. _____ with ice, the fish was still fresh.

a. Covering

b. Be covered

c. Have covered

d. Covers

e. Covered (simple past )

9. A taxi driver who witnessed the accident took my injured brother to the hospital and then _____ my parents.

a. Call

b. Called (simple past )

c. Calling

d. To call

e. Was calling

10. I saw a dog _____ by many people.

a. Beating

b. Having been beating

c. Beaten (simple past )

d. Have beaten

e. Beat

11. “when did the storm break?”

“when the glofers _____ the half way stage in the competition.

a. Approaching

b. Have approached

c. Will have approached

d. Are approaching

e. Were approaching ( past continuous )

12. “go out and get some fresh air! You _____ there reading all the morning.”

a. Are sitting

b. Have sat

c. Had been sitting

d. Will have been sitting

e. Have been sitting ( present perfect continuous )

13. When I looked at the state my room was in, I could see it _____

a. Didn’t clean

b. Was not cleaning

c. Had not cleaned

d. Hasn’t been cleaning

e. Had not been cleaned ( past perfect )

14. I would rather you didn’t call tomorrow afternoon. I _____ visitors.

a. Would entertain

b. Will be entertaining ( future continuous )

c. Have been entertaining

d. Will have entertained

e. Would have entertained

15. By the time you receive the letter, she _____ for Singapore.

a. Will have left ( future perfect )

b. Would have left

c. Will be leaving

d. Has left

e. Leaves

16. “Where is angela? is she at home?”

“No, she isn’t. She _____ the party”.

a. Attends

b. Attend

c. Has attended

d. Is attending ( present continuous )

e. Will attend

17. “At last you are here! I _____ for you for over twenty minutes”.

a. Will have waited

b. Was waiting

c. Have been waiting ( present perfect continuous )

d. Have waited

e. Will be waiting

18. “She finally said ‘Yes’. He _____ her to marry him for years”.

a. Had to ask

b. Has been asking

c. Has asked

d. Was asking

e. Had been asking ( past perfect continuous )

19. “What do you think you _____at this time next year?”

a. Are going to do

b. Have been doing

c. Would have been doing

d. Will be doing ( future continuous )

e. Have done

20. When I left the airport, john and his wife _____ to the custom officials.

a. Are still talking

b. Had still been talking

c. Have still been talking

d. Were still talking (past continuous )

e. Will still talking

21. I received the letter send by Arina last week

A B C D E F

Send --> Sent ( simple past )

22. Nully have gone to Mecca

A B C

Have gone to --> Has gone to ( present perfect )

23. When I arrived, she was sleep

A B C D E

Was sleep --> Was sleeping ( past continuous )

24. He had been write a letter since two o’clock when his friends

A B C D E F

Had been write --> Had been writing came (past perfect continuous)

25. By the end of this year, Ummi will have graduate from SMA

A B C D

Will have graduate --> Will have graduated ( future perfect )