Pentingnya Etika dalam Profesi Bidang Akuntansi

Pengertian Etika

• Menurut Kamus Besar Bhs. Indonesia (1995) Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat
• Etika adalah Ilmu tentang apa yang baik dan yang buruk, tentang hak dan kewajiban moral
• Menurut Maryani & Ludigdo (2001) “Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi”

Dari asal usul kata, Etika berasal dari bahasa Yunani ‘ethos’ yang berarti adat istiadat/ kebiasaan yang baik Perkembangan etika yaitu Studi tentang kebiasaan manusia berdasarkan kesepakatan, menurut ruang dan waktu yang berbeda, yang menggambarkan perangai manusia dalam kehidupan pada umumnya.

Dapat disimpulkan bahwa etika yaitu segala sesuatu yang berhubungan dengan adat atau kebiasaan baik atau buruk masyarakat yang menyangkut perilaku masyarakat itu sendiri.

Fungsi Etika

1. Sarana untuk memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang membingungkan.
2. Etika ingin menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.
3. Orientasi etis ini diperlukan dalam mengabil sikap yang wajar dalam suasana pluralisme.

Profesi akuntansi yaitu suatu pekerjaan yang berhubungan dengan akuntansi sebagai tolak ukur dalam pekerjaannya.

Tujuan penerapan etika dalam profesi akuntansi adalah memenuhi tanggungjawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan terse but terdapat empat kebutuhan dasar yang harus dipenuhi:

1. Kredibilitas. Masyarakat membutuhkan kredibilitas informasi dan sistem informasi.
2. Profesionalisme. Diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.
3. Kualitas Jasa. Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tertinggi.
4. Kepercayaan. Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang melandasi pemberian jasa oleh akuntan.

Intinya yaitu membentuk pribadi manusia menjadi lebih baik dalam bertindak atau beretika di dalam pekerjaan atau profesi yang sedang dijalaninya.

Sumber : Modul Etika Profesi Akuntansi milik Ibu Beny Susanti 

If You Were the Director 'Death Note 3.5 : L Change The World'

if I were the director in this movie, I'll make the scene where the L shows his ability to solve crimes. because here, L acts as a detective.

The Factors that Inspired Me

In the 'Death Note 3.5 : L Change The World' movie, I really like the characters of L. Although he only had 23 days remaining for lived, he still helped two children's even he didn't know them. He's trying to help them from the bad guys.
and also, I really like the scene where L resolve all cases of crimes that happen in the world. 
Matsuyama Kenichi a.k.a L also successfully played the role so so so so well :)
I think he can explore the role that made him look like can make the "character' of L totally real !!
as we know, first we see L is only in comic ! :p

Death Note 3.5 : L Change The World

Title: Death Note: L Change The World

Release Date: 2008

Genre: Adventure | Crime | Drama | Mystery | Thriller

Runtime: 129Mins

IMDB: 6.1/10

Director: Hideo Nakata

Cast: Kenichi Matsuyama : L

Youki Kudoh : Kujou Kimiko

Mayuko Fukuda : Nikaidou Maki

Fukuda Narushi : BOY

Kiyotaka Nanbara : Saruga Hideaki

Masanobu Takashima : Matoba Daisuke

PLOT 

In the final 23 days of L's life, he meets one final case involving a bioterrorist group that aims to wipe out much of humanity with a virus. The virus has an infection rate that has one hundred times the infection rate of the Ebola virus. He takes a boy he names Near, the sole survivor of its use in a village in Thailand, and an elementary school student named Maki Nikaido under his wing.

Dr. Nikaido later received a sample of the deadly virus which destroyed that village in Thailand. His assistant, Dr. Kimiko Kujo, reveals herself to be the leader of the organization that created the virus. Dr. Nikaido, who has created an antidote to that virus, refuses to give it her. She later kills him, and she is convinced that his daughter Maki has the antidote formula.

Under the pursuit of Dr. Kimiko Kujo and her assistants, Maki runs and escapes. She eventually found L's headquarters. However, the group manages to track Maki down, forcing L, accompanied by Maki and Near, to run away with a high-tech crepe truck. They also received the help of FBI agent Hideaki Suruga during the escape.

They escape to Nikaido's research partner's lab, because they needed his help to recreate the antidote. Using Near, L manages to acquire the antidote just as the terrorists are about to take an infected Maki to the US to spread the virus. L stops the plane and gives all the infected passengers, including the terrorist, the antidote. Maki then tries to kill Kujo for revenge, but L stops her, she goes to the hospital and wakes up with her stuffed bear next to her and a recording from L telling her to have a good day tomorrow. The film concludes with L leaving Near and giving him Near's "real name".

http://en.wikipedia.org/wiki/L:_Change_the_World

Why Do You Work

Millennials are hard workers and you’ll want to recruit them for a number of reasons. So, what’s the best way to do that? Give them what they want, of course. Let’s take a look at where they are now and why that matters for how they get through your doors later:

Generation Y is on the move. Most leave their first job within two years and your company could be the right place for them to land–but you need to entice them by building a job description they can’t refuse. How do you recruit Gen Y from where they are working now? How do you develop the right talent for your company?

Pay attention to where Millennials are now.

A recent poll shows that seven of the top 10 employers of Gen Y are retailers: Walmart, Starbucks, Target, Best Buy, McDonald’s,Abercrombie & Fitch and CVS. What is it about these retail jobs that appeals to Millennials? Are they working retail because selling burgers is the positive change they’ve always wanted to make in the world?

Probably not.

But, you can certainly use the appealing aspects of these jobs to attract Millennials to your organization. Think about it. There’s a reason Millennials flock to these retail positions:

§  These are not 9-5 jobs. While Gen Y may still be working 40 hour weeks, the hours are more flexible. These are jobs worked in shifts, possibly shorter than eight hours at a time, and not likely five days in a row.

§  Training is offered on the job. Gen Y can get in and get started in retail almost immediately. We thrive on being able to learn as we go and enjoy immediate tasks and gratification for work well-done.

§  Management positions and growth opportunities surround us. As we are trained in each retail process, there is room to move up into management positions. We like to know what are possibilities are.

When you build job descriptions and recruit new talent, be sure to build in flexibility, on-the-job training and professional grow opportunities. And, if you can throw in an employee discount or some free food, that doesn’t hurt, either!

http://xyzuniversity.com/2012/04/where-generation-y-works-now-matters-to-the-future-of-your-company/

Distinguish Factor

Ten differences between Generation X and Generation Y employees

Recruitment is an ever changing landscape, and with demographics continually changing it makes for some interesting recruiting strategies going forward. The early Baby Boomers (defined as being born between 1946 to 1964, and aged between 43-61) are now starting to retire, and as recruiters we are now having to put more of a focus on Generation X-ers (defined as being born between 1965 to 1979, and aged between 28-42) and Generation Y-ers (defined as being born between 1980 and 1984, and aged between 13-27).

But to recruit and retain people from these two generations, then we surely need to understand what makes them tick in a working environment. Krista Third of Tamm Communications has noted ten different workplace differences between the X and Y generations that we should all take note of:

1. Preferred style of leadership

• X - only competent leaders will do
• Y – collaboration with management is expected

2. Value of Experience

• X – don’t tell me where you have been, show me what you know
• Y – experience is irrelevant, as the world is changing so fast

3. Autonomy

• X – give them direction, and then leave them to it
• Y – questions, questions, questions

4. Feedback

• X - expect regular feedback
• Y - need constant and immediate feedback

5. Rewards

• X – freedom is the ultimate reward
• Y – money talks

6. Training

• X – want to continually learn, if they don’t they will leave
• Y – still in an exam driven mentality

7. Work Hours

• X – do their work and go home
• Y – will work as long as needed …or until they get bored

8. Work Life Balance

• X – they want to enjoy life to the full, while they are young enough to do so
• Y – their lives are busy – they need alot of ‘me’ time

9. Loyalty

• X – they are committed as everyone else working there
• Y – already working out their exit strategy

10. Meaning of Money

• X – it gives freedom and independence
• Y - just something that allows them to maintain their lifestyle

Source : http://blog.sironaconsulting.com/sironasays/2007/12/our-futurex-ver.html

Agree In Future

I'm disagree because, In a survey conducted by the Pew Internet and American Life Project, an overwhelming majority of technology experts and stakeholders believe that social networking and online sharing is more than just a fad for today’s youth.

More than two-thirds of those surveyed indicated that the Millennial generation — otherwise known as Generation Y — will continue to use social networking tools as they mature into adult life stages and have families of their own.

The research is part of Pew’s fourth “Future of the Internet” study which includes responses from selected experts and Internet users who were asked to think about “the future of the Internet-connected world between now and 2020.”

When it comes to Millennials, 67% of experts in the respondent pool agreed with the following statement:

“By 2020, members of Generation Y (today’s ‘digital natives’) will continue to be ambient broadcasters who disclose a great deal of personal information in order to stay connected and take advantage of social, economic, and political opportunities. Even as they mature, have families, and take on more significant responsibilities, their enthusiasm for widespread information sharing will carry forward.”

Pew found that the experts believe the advantages and social benefits of sharing personal information online far outweigh the consequences, an attitude that these young “digital natives” will carry into adulthood. A survey response from a Mozilla programmer exemplifies this notion: “Unless Generation Y has a collective privacy-related epiphany, they will continue to happily trade it for convenience.”

There’s even consensus that society may learn to forgive these teens of their youthful errors in judgment online.

Those dissenting with the majority (29%) believe that Generation Y will lose interest in social networking and age out of sharing personal information online.

At the rate teens are using social networking sites, it’s easy to see why the experts believe social media usage will grow with younger generations as they mature. Where do you stand on the subject?

http://mashable.com/2010/07/09/gen-y-social-networking/

Baby Boomers, X Generation, Y Generation

The Baby Boomers

The Boomers, born between 1946 and 1964, were brought up in an abundant, healthy  post-war economy, becoming an egocentric generation. They saw the world revolving  around them.  Nuclear families were the norm. More than anything, work has been a de-fining part of both, their self worth and their evaluation of others. Their life style revolves  around the fact that they live to work. Balance is a quaint idea but not really a possibility.  As such, they see the workday at least 8 a.m. to 5 p.m. This is a significant tension point  between them and the newer generations, as they expect others to have the same work  ethic and work the same hours. The earlier part of this generation followed the “bent” rules set by the traditionalists.

Generation X

The generation X, born between 1965 and 1980, was  the first generation raised on “to do lists” and grew up  with high rate of blended families. They were also  brought up in the shadow of the influential boomer generation.

They witnessed their parents sacrifice  greatly for their companies. As a consequence, they developed behaviors (not values) of independence, resilience and adaptability more strongly than previous  generations. In opposition to the hard driving Boomers who live to work, they work to live  and view the world with a little cynicism and distrust.

Generation Y

The Y generation, born between 1981 and 2000, has been portrayed as the next big generation, an enormously powerful group that has the sheer numbers to transform every life stage it enters.!!They were brought up during the ‘empowerment’ years where everyone won and everyone got a medal.

Raised by parents who nurtured and structured their lives, they were drawn to their families for safety and security. They were also encouraged to make their own choices and taught to question authority. This group was also raised in a consumer economy, and as Overcoming Generational Gap in the Workplace  Talent Management Team - Executive Office - United Nations Joint Staff Pension Fund 6such, expects to influence the terms and conditions  of their job. As a result, they expect employers to accommodate their ‘consumer’ expectations in this  regard. This is the basis for the expecting more style  that characterizes this generation. They don’t necessarily see that they should get more, but that an employer should give more to their employees.  They  were brought up with an ‘empowered’ parenting style  and therefore they are not afraid to express it their opinion.

Generation Y (as well as X, to a lesser degree) is also the first to grow up with computers and the Internet as a significant part of their lives. Constant experience in the networked  world has had a profound impact on their style in approaching problem-solving situations.

This generation of worker is coming into the workforce with networking, multiprocessing,  and global-minded skills that the traditionalists and baby boomers could not have imagined. The advent of interactive media such as instant messaging, text messaging, blogs, and  especially multi player games have generated new skills and styles of collaborating in the  generation X and the generation Y to such degree that it has made them different.  This  ‘always on’ or ‘always connected’ mind-set is at the heart of some of the friction that exists between the generations.  The x and y generation is challenged by the rigidity of the  eight to five workdays.

http://www.quintcareers.com/Gen-Y_workforce.html

English time ! ;)

• my first experience dealing with English

The first time I learned English when I was in elementary school. Firstly, I’m not interested with English, because I think it’s very difficult. But at last I fall in love with English. English is my favorite subjects in school. I always train my English.

I launched an English not only from the lessons in school, but also I learning it through songs and watching movies. From watching movies, I can know what the English language and how to pronunciation. Through song, I looking the lyric the I to interpret by myself. that’s how I learned English.

• major obstacles and expectations

I think the obstacles from learning english is when I learned kinds of verb. For some reason I find it hard to understand. Even I learned it over and over again I still don’t understand. And I prefer to learned the conversation or reading the story than I learned kinds of verb.

I hope I can learned more English to be able to launch my English with proper pronunciation.

• Singing from the same hymn sheet

It is a phrase often used in business to mean that everyone has the same information and are ‘coming from the same place’ in terms of their approach to a certain situation.

Example : we have introduced a standard to ensure that all salespeople are singing from the same hymn sheet.

• Talk the talk, walk the walk

it means you should parctice (walk) what you preach (talk). Basically, it means to do as one says, rather than just saying something and then not acting in accord with the words.

Example : “If you’re going to talk the talk, you’ve got to walk the walk”

• The elephant in the room

A situation where something major is going on, it’s on everyone’s mind and impossible to ignore – like an elephant in the room. But nobody talks the “elephant” because nobody knows what to do about it.

Example : uncle Nimrod is busily getting drunk again at the family thanksgiving dinner. There’s going to be a drunken scene. But everyone feel powerless and choses to ignore his behavior.

• Pass to the monkey

Means pass the responsibility for an issue or problem to someone.

Example : if employees don’t develop the understanding that they are empowered to do what they can with the freedom that provides, they will always pass the monkey back to the manager.

• All hands to the deck

Means everyone is needed to work or help to do something.

Example: many hands make light work, all hands on deck !

http://forum.wordreference.com/showthread.php?t=289470

http://www.phrases.org.uk/bulletin_board/6/messages/836.html