Sinopsis Buku "Etika Bisnis dan Profesi untuk Direktur, Eksekutif dan Akuntansi"

Kegagalan dan keutuhan kantor akuntan public, Eron, Arthur Andersen, dan WoldCom, memicu penyusutan U.S Sarbananes-Oxley Act (SOX) 2002, serta mendorong reformasi akuntabilitas dan tata kelola, diperusahaan manapun bagi profesi akuntansi. Hal ini membuat perubahan secara dramatis dalam harapan/ expetasi terhadap perilaku bisnis dan akuntansi professional. Buku Etika Bisnis & Profesi ini mencangkup topik-topik krisis kredibilitas pelaporan, penngambilan keputusan etis (EDM), dan SOX, demikian juga, pengembangan proses etika manjamen resiko, serta strategi mengahadapi dan strategi pelaporan kepada pemangku kepentingan, serta strategi untuk memastikan perilaku etis di tempat kerja selama menejemen krisis.

Dengan cangkupan materi materi tersebut, buku ini dapat dijadikan panduan bagi para direktur, eksekutif dan akuntansi professional dalam akuntabulitas dan tata kelola pasaca-Enron/(penyusutan SOX 2002), sera pada pengambilan keputusan yang tepat, prilaku, dan etika manajemen resiko di era baru. Singkatnya, buku ini memeriksa latar belakang dan sifat era-dukungan pemangku kepentingan baru terhadap akuntabilitas dan professional, serta tata kelola dan memberikan wawasan ke dalam pengembangan pola suara prilaku dan bagian dari direktur, eksekutuf dan akuntan.

Edisi ini di perbaharui dengan kontribusi dari rekan penulis yang baru, peningkatan pembahasan materi dibeberapa bab, serta tidak kurang dari 2 bab dan 32 kasus diskusi mengenai permasalahan etika yang baru. Panduan atas teks, bacaan, dan kasus-kasus, etika profesi, atau dalam tata kelola, sehingga sangat berguna untuk belajar mandiri, maupun sebagai tambahan untuk strategi tradisional, tata kelola atau teks akuntansi untuk menyediakan akses pada bagian dilemma dunia nyata menarik.

Sumber : 

Buku Etika Bisnis dan Profesi untuk Direktur, Eksekutif dan Akuntansi, 

Edisi 5. Buku 1

Pengarang : Leonard J. Brooks dan Paul Dunn

penerbit : Salemba Empat
kelompok  : MATAKIR
Anggota : 1. Nur Azizah (25211294)
                 2. Stepni Togatorop ( 26211893)

YUK NYOLOS, STOP GOLPUT !

 Komisi Pemilihan Umum (KPU), Badan Pengawas Pemilu (Bawaslu), dan Kepolisian Republik Indonesia (Polri) mengingatkan bahwa kampanye atau mengajak orang lain untuk tidak memilih alias golput adalah tindakan pidana. 

Ketua KPU Husni Kamil Manik Ketua mengatakan, Undang- Undang (UU) No 8/2012 tentang Pemilu mengatur ancaman pidana bagi siapa saja yang mengajak atau menghalang-halangi orang lain untuk tidak memilih dalam pemilu. “Jadi kalau mengampanyekan itu, iya (diancam pidana),” ujar Ketua KPU Husni Kamil Manik saat ditemui di Kantor KPU, Jalan Imam Bonjol, Jakarta, kemarin. 

Larangan mengajak orang lainuntukgolputsudahdiaturdalam Pasal 292 dan 293 Undang- Undang (UU) No 8/2012 tentang Pemilu. Sebagian kalangan menilai larangan golputdiaturpada Pasal 308 UU Pemilu. Namun, tidak adasatupunpasalyangmengatur secara eksplisit larangan mengajak orang lain untuk golput. Tiga pasal yang dikaitkan dengan larangan mengajak golput tersebut dinilai multitafsir. Husni mengatakan, potensi terjadi kerawanan dalam proses pelaksanaan pemilu bisa saja terjadi. 

Namun, dia memastikan Polri akan menjalankan wewenang yang diberikan dengan baik. “Polri tahu bagaimana mengantisipasinya. Kita percaya mereka punya kemampuan karena mereka profesional di bidangnya,” kata Husni. Lebih lanjut dia mengatakan, KPU terus berupaya meningkatkan angka partisipasi masyarakat untuk ikut memilih. Salah satu caranya, giat melaksanakan sosialisasi kepada masyarakat. “Itu sudah kita jalankan, bagaimana skema yang sudah kita buat. 

Dari hasil survei yang ada itu sangat prospektif bahwa angka partisipasi pemilih lebih tinggi,” ungkapnya. Sementara komisioner KPU lain Ferry Kurnia Rizkiansyah menjelaskan, beda antara orang yang memang golput atas dasar pribadi dan dipaksa atau dihalang- halangi. “Kalau golput itu hak, orang memilih atau tidak itu juga hak. Tapi, kalau orang sudah mengajak, itu sudah pidana,” ucap mantan Ketua KPU Jawa Barat itu. 

Ferry mengatakan, pada dasarnya KPU ataupun Bawaslu siap menerima laporan pelanggaran apa pun dari semua pihak yang berkaitan dengan pelaksanaan pemilu. Apabila memang dianggap memenuhi unsur pidana, akan dilimpahkan ke kepolisian untuk ditindaklanjuti. “Informasi dan laporan itu banyak. Bisa dari masyarakat ke Bawaslu atau dari kita. Itu nanti akan ditindaklanjuti oleh pihak kepolisian,” tuturnya. Anggapan senada disampaikan anggota Bawaslu Daniel Zuhron. 

Dia mengatakan, ajakan untukgolputkepada oranglaintidak dibenarkan dan memenuhi unsur pidana. “Tidak boleh kemudian kampanye yang mengajak hal itu (golput),” ujarnya. Menurutnya, Bawaslu memiliki kapasitas untuk menindak segala bentuk pelanggaran dan upaya untuk menggagalkan pemilu. Pelanggaran yang bersifat administratif akan diteruskan ke KPU, yang sifatnya etik dilanjutkan ke DKPP, sementara untuk yang sifatnya pidana diteruskan ke kepolisian. 

“Yang sifatnya pidana nanti hubungannya antara Bawaslu, polisi, dan jaksa,” katanya. Pasal 292 UU No 8/2012 tentang Pemilu menyebutkan, setiap orang yang dengan sengaja menyebabkan orang lain kehilangan hak pilihnya dipidana dengan pidana penjara paling lama dua tahun dan denda paling banyak Rp24 juta. Pasal 293 mengatur, setiap orang yang dengan kekerasan, dengan ancaman kekerasan, atau dengan menggunakan kekuasaan yang ada padanya pada saat pendaftaran pemilih menghalangi seseorang untuk terdaftar sebagai pemilih dalam dipidana penjara paling lama tiga tahun dan denda paling banyak Rp36 juta. 

Sebelumnya Kepala Biro Analisis Badan Intelijen Keamanan Polri Brigjen Pol Sukamto Handoko berjanji akan menindak tegas siapa saja yang ingin menggagalkan proses pemilu di Tanah Air. Salah satunya sanksi pidana dikenakan bagi siapa saja yang mengajak orang lain untuk tidak memilih atau berada pada posisi golput. “Mengajak masyarakat untuk golput bisa dipidana dengan undang-undang pemilu,” ujar Sukamto. 

Menurut dia, pihaknya mendapatkan informasi ada pihak yang ingin melakukan tindakan tersebut. Namun, proses penanganannya harus melalui rekomendasi dari Bawaslu. “Setelah diperiksa Bawaslu, baru kami yang menindaklanjuti,” katanya. Pengamat hukumtatanegara Universitas Islam Negeri Syarif Hidayatullah Andi Syafrani mengatakan, kampanye atau ajakan untuk golput tidak seharusnya dikenakan sanksi pidana. Pasalnya dalam UU Pemilu tidak mengatur secara detil larangan mengajak orang lain untuk golput. 

“Kampanye golput atau hasutan golput bukan tindakan nyata sehingga seharusnya tidak dipidana,” ucapnya. Dia mengatakan, orang yang mengajak golput tidak bisa dipidana karena mengingkari hakikat tentang hak pilih. Perlu dipahami bahwa hak pilih adalah hak, bukan kewajiban. Setiap warga negara dapat menggunakannya atau tidak. “Tidak memberikan surat undangan, masuk TPS dilarang. Itu tindakan-tindakan dikategorikan penghalangan ini jelas,” ungkapnya. dian ramdhani/ dita angga 


SUMBER : http://www.sragenpos.com/2013/yuk-nyoblos-410022?doing_wp_cron=1385526759

Why Inflation Is Eroding Your Savings

The basic principle behind inflation is that as the money supply increases, so too does the relative price of goods and services. A common sentiment for children to hold is “why can’t we all be millionaires, then there would be no poor people”, or something to that effect. The answer is inflation. In theory we could all be millionaires, but this would drive up the price of consumer goods to reflect the increase in money supply, essentially balancing out society’s new found wealth.
The above scenario is an example of hyper-inflation, where prices rise in an exceedingly rapid fashion. In reality, most modern countries with stable, or fairly stable, economies have an inflation rate in the low single digits. When using New Zealand as an example, we have recorded an inflation rate of a little below three percent since the turn of the century, never veering too far from that mark in any one year. For the average citizen what this means is that as the amount of New Zealand currency increases by three percent annually, the price of goods and services follow in order to keep pace. In essence, you would have to be earning three percent or more in additional income each year in order to avoid a decrease in your buying power.
Modern investors need to more carefully consider their options when structuring a portfolio. Of course the key advantage of a bank is that you don’t risk losing your investment, but if your value is being eroded from year to year then you have to ask yourself what the point is. The best thing to do is speak to an Investment Adviser, who can help sort through your options and minimise the impact of inflation upon your savings.

Sumber : http://www.artikelberbahasainggris.com/ekonomi/why-inflation-is-eroding-your-savings.html

Dinar and Dirham in Indonesia

The Gold Dinar remained the official Islamic currency until the collapse of the Ottoman Empire in 1924, when it disappeared for 77 years. Indonesia as a country with highest muslim population in the world must have a big history about Islam economic. And it’s actually right. Islamic currency had ever been exist in Indonesia.

Nowadays most of Indonesian people do not know that Dinar and Dirham were ever made and applied in Indonesia as a legal money more than 600 years ago. Since the 14th centuries, the ancestors had been familiar with both kind of money.

In Ying Yai Sheng Lan book, written by Ma Huan, the office clerk and translator of Admiral Cheng Ho, during his visiting to North Sumatera (1405-1433), said that Samudera Pasai used Dinar with 70% gold, and Keueh made from tin (1 Dinar = 1600 Keuehs). As we know, Cheng Ho was a voyager. He was born around 1371 in China’s southwestern Yunan Province (just north of Laos) with the name Ma Ho. Ma Ho’s father was a Muslim hajji (who had made a pilgrimage to Mecca) and the family name of Ma was used by Muslims in representation of the word Mohammed.

Samudera Pasai published first Dinar as Sultan Muhammad held the power (1297-1326). In the period of Sultan Ahmad Malik az-Zahir, Dinar was better known as Derham Mas, published in 2 form, Derham and half Derham (1346-1383). Then when Aceh conquered Samudera Pasai (1524), tradition of publishing Derham Mas spread out to entire Sumatera and Malaka Peninsula, even Derham was still applied till Nippon army got landed in Seulilmeum, Aceh Besar, on 1942. Today, the use of gold unit (1 gold = 2.5 gr) can still be found in West Sumatera, as a measurement of trading, especially for land trading.

Sumber : http://www.artikelberbahasainggris.com/ekonomi/dinar-and-dirham-in-indonesia.html

Jobs, the Economy and Unemployment

The other evening I watched a contemporary film that I’m positive was meant by its writers and producers to be a modern day story depicting five well-to-do company executives who like many of us, become victims of our country’s financial meltdown, or as the news media calls it – the Recession. These unfortunate souls were forced to go from multi-million dollar homes, corporate jets, vacation houses in the Bahamas, first-class country club memberships… you get the story – right?

As the reels unwind, one of the newly pink-slipped executives is forced to work for his brother-in-law’s contracting company, installing drywall and so-forth. Still, the bills continue to mount as he remains in denial thinking that another big corner office is waiting just around the corner. His wife however gives him a little push into reality by selling his classic Porsche. Another one of our ex-execs goes so far as to commit suicide. No longer could he go on playing real-life charades by pretending to continue his family’s once lavish lifestyle. Sadly without sympathy or understanding from his spouse, this poor soul stays out at the bar until evening then arrives home as in the past with his briefcase and Wall Street Journal under his arm so the neighbors don’t get suspicious. The script attempts to put the darkest hue of doom above the ex-vice-president who must now find a way to live off of his one-hundred million in stock options while maintaining his pride, dignity, and sexual liaison with his ex-corporation’s head of human resources.

I sat patiently waiting for the killer plot twist or story-stunner; but what happened at the end (spoiler warning) they all had to start over with new jobs and careers. SERIOUSLY! They had jobs! But lowering themselves to a significantly lessor pay-scale was equivalent to being unemployed in their eyes. There was a scene where one of the major characters had to sit on the back steps with his young teenage son (teary eyed) and explain that he lost his job; not mentioning that there was a construction job waiting for him if he wanted it (but that was not a real job). Someone wrote and produced this major motion picture with a minimum of six major actors portraying down and out executives who once had it all and now must live off of their stock options and lower-middle-class salaries. Honest! This was not a comedy… it was meant to make me sad and concerned for the characters.

I did a little investigating myself and found that a large portion of individuals collecting unemployment for the um-teenth month feel that lower paying jobs with less benefits and options than their previous jobs are considered as unacceptable, therefore they remain on unemployment. Oh, if I could be so lucky!

Sumber : http://www.artikelberbahasainggris.com/ekonomi/jobs-the-economy-and-unemployment.html

Rising Oil Price a Boon for the US Economy

According to the investors, the high-ceilinged oil price has come up with positive news for the U.S. economy. The price rose because of the fact that the private sector added almost 111,000 jobs in October 2011. The Automatic Data Processing reported that the service industries got plenty of benefits.

As a result of soaring oil prices, Benchmark crude rose by 32 cents to end the day at $92.51 per barrel in New York, while Brent crude lost 20 cents to finish at $109.34 a barrel in London. After a two-day meeting of the Federal Reserve, which doesn’t announce any new policy, the prices on oil may slip a little bit.

The studies depicted that the decision taken by the Fed has a greater impact on oil prices. Last year the Fed decision supported the prices of oil as well drained $600 billion into a bond-buying program. Hence, such things influenced the currency and commodity markets. As a result of alteration in oil price, Benchmark crude mounted 20% higher in 2010.

Despite the fact that consumers are ready to spend more, it is a very difficult task to manage downside risk. Hence, the economy is losing its importance on the commodity market. If the economy stays standstill, then the central bank assures to take a leap step.

As mentioned by the Energy Information Administration, the prices on U.S. oil and gasoline climbed up in the last week in October 2011 because of less demand for oil. Another point to note down here is that the demand for distillate supplies that include diesel and heating oil dropped enormously. However, the demand for distillate supplies, especially in foreign countries resulted to increase in export.

The demand for diesel is escalating because farmers require the fuel for harvesting. In North America and U.S. industries, many energy companies are expanding oil and natural gas drilling operations.

According to the energy trading, the heating oil lost 3.72 cents to end at $3.0007 per gallon. Gasoline futures finished at $2.6272 per gallon. Natural gas lost 3.2 cents to end at $3.749 per 1,000 cubic feet.

Sumber : http://www.artikelberbahasainggris.com/ekonomi/rising-oil-price-a-boon-for-the-us-economy.html

Our Economic Woes and Their Cure

Our greatest economic woe is that not many people around the world are buying our goods like they were before 2008. The reason is that there is large-scale unemployment in most places. This coupled with a large amount of debt, carried by governments, pension funds, and individuals, have left people and governments searching for solutions.

For individuals and families. What does austerity accomplish in my country, the USA? Cutting back on our massive defense spending would be a big help if we used the money saved to keep our k12 school systems and public colleges adequately funded. If, instead, we layoff teachers, increase class size, and raise tuition at local colleges, it would be a crime if we do it in order to maintain our massive defense spending.

Another solution offered is to reduce federal and local debt by raising taxes on the wealthy. While some of the wealthy understand the need, others say that they are the job creators and raising their taxes will kill jobs. So far, I haven’t seen these job creators create jobs. President Obama has tried several stimulus plans to get these job creators moving, but, with one exception, no one will create jobs until they see customers. That exception is the federal government. We all know that our infrastructure needs a makeover. Now, at a time when our government can borrow at 1.6% on a 10 year loan, we should put aside our debt fears and do a job that needs to be done. This will create jobs, then customers, then the expansion of other businesses, and finally greater tax revenue to pay off the debt.

This cure not new. After over a decade of limping along after the great depression, prosperity returned when the government had to tool up for WW2. I hope we can be smarter now by avoiding the war that some of our politicians are aching for, and instead replace our ailing infrastructure with new, innovative solutions. 

Sumber : http://www.artikelberbahasainggris.com/ekonomi/our-economic-woes-and-their-cure.html