Sabtu, 02 November 2013

Tugas 2 Kelompok 4

KELOMPOK 1 (Prinsip Etika Profesi Akuntansi dan Tujuannya)

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. Kode Etik Ikatan Akuntan Indonesia terdiri dari tiga bagian:(1) Prinsip Etika, (2) Aturan Etika, dan(3) Interpretasi Aturan Etika.
Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik.
Prinsip Etika Profesi Ikatan Akuntan Indonesia
1.    TanggungJawab Profesi
Tanggungjawab sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
2.    Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme.
3.    Integritas

Jumat, 04 Oktober 2013

Akuntansi sebagai Profesi dan Etika dalam Akuntan Publik


Nama Kelompok : 
1. Agung Sukma ( 20210317 )
2. Fandy Ahmad ( 22210592 )
3. Harmedianto ( 23210150 )
4. Lingga Priodila ( 24210042)

Timbul dan berkembangnya profesi akuntan publik di suatu negara adalah sejalan dengan berkembangnya perusahaan dan berbagai bentuk badan hukum perusahaan di negara tersebut. Jika perusahaan-perusahaan di suatu negara berkembang sedemikian rupa sehingga tidak hanya memerlukan modal dari pemiliknya, namun mulai memerlukan modal dari kreditur, dan jika timbul berbagai perusahaan berbentuk badan hukum perseroan terbatas yang modalnya berasal dari masyarakat, jasa akuntan publik mulai diperlukan dan berkembang. Dari profesi akuntan publik inilah masyarakat kreditur dan investor mengharapkan penilaian yang bebas tidak memihak terhadap informasi yang disajikan dalam laporan keuangan oleh manajemen perusahaan.

Profesi akuntan publik menghasilkan berbagai jasa bagi masyarakat, yaitu jasa assurance, jasa atestasi, dan jasa nonassurance. Jasa assurance adalah jasa profesional independen yang meningkatkan mutu informasi bagi pengambil keputusan. Jasa atestasi terdiri dari audit, pemeriksaan (examination), review, dan prosedur yang disepakati (agreed upon procedure). Jasa atestasi adalah suatu pernyataan pendapat, pertimbangan orang yang independen dan kompeten tentang apakah asersi suatu entitas sesuai dalam semua hal yang material, dengan kriteria yang telah ditetapkan. Jasa nonassurance adalah jasa yang dihasilkan oleh akuntan publik yang di dalamnya ia tidak memberikan suatu pendapat, keyakinan negatif, ringkasan temuan, atau bentuk lain keyakinan. Contoh jasa nonassurance yang dihasilkan oleh profesi akuntan publik adalah jasa kompilasi, jasa perpajakan, jasa konsultasi.
Secara umum auditing adalah suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan tentang kejadian ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan tersebut dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang berkepentingan. Ditinjau dari sudut auditor independen, auditing adalah pemeriksaan secara objektif atas laporan keuangan suatu perusahaan atau organisasi yang lain dengan, tujuan untuk menentukan apakah laporan keuangan tersebut menyajikan secara wajar keadaan keuangan dan hasil usaha perusahaan atau organisasi tersebut.

Profesi akuntan publik bertanggung jawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan-perusahaan, sehingga masyarakat keuangan memperoleh informasi keuangan yang andal sebagai dasar untuk memutuskan alokasi sumber-sumber ekonomi.
Etika Profesional Profesi Akuntan Publik 

Setiap profesi yang menyediakan jasanya kepada masyarakat memerlukan kepercayaan dari masyarakat yang dilayaninya. Kepercayaan masyarakat terhadap mutu jasa akuntan publik akan menjadi lebih tinggi, jika profesi tersebut menerapkan standar mutu tinggi terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota profesinya. Aturan Etika Kompartemen Akuntan Publik merupakan etika profesional bagi akuntan yang berpraktik sebagai akuntan publik Indonesia. Aturan Etika Kompartemen Akuntan Publik bersumber dari Prinsip Etika yang ditetapkan oleh Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973, Ikatan Akuntan Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi profesi akuntan Indonesia, kemudian disempurnakan dalam konggres IAI tahun 1981, 1986,1994, dan terakhir tahun 1998. Etika profesional yang dikeluarkan oleh Ikatan Akuntan Indonesia dalam kongresnya tahun 1998 diberi nama Kode Etik Ikatan Akuntan Indonesia.

Akuntan publik adalah akuntan yang berpraktik dalam kantor akuntan publik, yang menyediakan berbagai jenis jasa yang diatur dalam Standar Profesional Akuntan Publik, yaitu auditing, atestasi, akuntansi dan review, dan jasa konsultansi. Auditor independen adalah akuntan publik yang melaksanakan penugasan audit atas laporan keuangan historis yang menyediakan jasa audit atas dasar standar auditing yang tercantum dalam Standar Profesional Akuntan Publik. Kode Etik Ikatan Akuntan Indonesia dijabarkan ke dalam Etika Kompartemen Akuntan Publik untuk mengatur perilaku akuntan yang menjadi anggota IAI yang berpraktik dalam profesi akuntan publik.

Rabu, 12 Juni 2013

American Idiot Lyrics – Green Day

Don’t want to be an American idiot.
Don’t want a nation under the new media.
And can you hear the sound of hysteria?
The subliminal mindfuck America.

Welcome to a new kind of tension.
All across the idiot nation.
Everything isn’t meant to be okay.
Television dreams of tomorrow.
We’re not the ones who’re meant to follow.
For that’s enough to argue.

Well maybe I’m the faggot America.
I’m not a part of a redneck agenda.
Now everybody do the propaganda.
And sing along in the age of paranoia.

Welcome to a new kind of tension.
All across the idiot nation.
Everything isn’t meant to be okay.
Television dreams of tomorrow.
We’re not the ones who’re meant to follow.
For that’s enough to argue.

Bruno Mars - Just The Way You Are

Oh, her eyes, her eyes make the stars look like they're not shinin'
Her hair, her hair falls perfectly without her tryin'
She's so beautiful
And I tell her everyday
Yeah, I know, I know when I compliment her, she won't believe me
And it's so, it's so sad to think that she don't see what I see
But every time she asks me do I look okay?
I say
When I see your face
There's not a thing that I would change
'Cause you're amazing
Just the way you are
And when you smile
The whole world stops and stares for awhile
'Cause girl, you're amazing
Just the way you are
Her lips, her lips, I could kiss them all day if she'd let me
Her laugh her laugh, she hates but I think it's so sexy
She's so beautiful
And I tell her everyday
Oh, you know, you know, you know I'd never ask you to change
If perfect's what you're searching for, then just stay the same
So don't even bother asking if you look okay
You know I'll say

Tugas 4

 Tenses Chart

1. While she was trying to read , her friend ( Practised ) the piano
2. He (bought) several jerseys in the last two years.
3. She ( Bone ) the meat later
4. By the time you get there they already ( left ).
5. I ( drown ) . No body ( saved ) me.
6. He said she not ( Return ) the book yet
7. What you ( draned ) at tehe moment
8. She ( thought ) her huisband will buy a new fridge
9. How much you (spent ) in London so far ?
10. In a month’s time I (Learned) in London so far
11. After he had (saw ) the giraffe he spoke to the keeper
12. He (bought) weed-killer when they arrested him.
13. The plumbing always (given) trouble the summer.
14. The trout ( risen ) when they reached the lake.
15. You (recognized) this statue?
16. They say they not (performed) tomorrow.
17. What you ( did) since your last recital?
18. As it ( rained ) he put up his umbrella.
19. They (heard) Beethoven better conducted earlier in the year.
21. What ( gone ) on here?
22. I only just (realized) what she meant.
23. I never (planted) crocuses again.
24. You (enjoyed) yourself when I saw you at the party ?

Tugas 3

 Unreal Conditions : Present And Future

4. If that man ( work ) harder, he could earn more money.
If that man worked harder, he could earn more money.

5. I would gladly tell you answer if I only ( know ) it myselft
I would gladly tell you answer if I only knew it myselft

6. If Don and I ( have ) enough money, we would buy a house
If Don and I had enough money, we would buy a house

7. If the weather ( be ) better right now, we could go for a walk
If the weather were better right now, we could go for a walk

8. That student would get much higher marks if he ( study ) harder
That student would get much higher marks if the studied harder

9. If Mr. Smith ( call ) me, I would explain evertyhing to him.
If Mr. Smith called me, I would explain evertyhing to him.

10. Mr. Moore would give up teaching if the ( enjoy, not ) it so much.
Mr. Moore would give up teaching if she didn’t enjoy it so much.

11. If I ( be ) in your place, I would accept Mr. Anderson’s offer.
If I were in your place, I would accept Mr. Anderson’s offer.

12. People would understand you better if you ( speak ) more carefully.
People would understand you better if you spoke more carefully.

Selasa, 30 April 2013

"Castaway"

I'm on a sentimental journey
Into sight and sound
Of no return and no looking back or down
A consciences objector to the
War that's in my mind
Leaving in the lurch and I'm
Taking back what's mine

I'm on a mission
In the destination unknown
An expedition
In the desolation road
Where I'm a...

"Boulevard Of Broken Dreams"

I walk a lonely road
The only one that I have ever known
Don't know where it goes
But it's home to me and I walk alone

I walk this empty street
On the Boulevard of Broken Dreams
When the city sleeps
And I'm the only one and I walk alone

I walk alone
I walk alone
I walk alone
I walk a...

Kind of chocolate

Not all chocolate or cocoa is the same, especially when preparing recipes. Ever wonder what the difference is between one kind of chocolate and another?

Chocolate Liquor

This is the pure, straight-from-the-bean chocolate. The center of the cocoa bean is ground into a liquid, called the liquor (there is NO alcohol in this!).

Cocoa Butter

It's not really a butter, but the fat extracted from the chocolate liquor.

Cocoa Powder

Cocoa powder is the solid left after the cocoa butter is pressed out of the liquor. Cocoa powder often

If you forget me

I want you to know
one thing.

You know how this is:
if I look
at the crystal moon, at the red branch
of the slow autumn at my window,
if I touch
near the fire
the impalpable ash
or the wrinkled body of the log,
everything carries me to you,
as if everything that exists,
aromas, light, metals,
were little boats
that sail
toward those isles of yours that wait for me.

Seahorses

Seahorses are truly unique, and not just because of their unusual equine shape. Unlike most other fish, they are monogamous and mate for life. Rarer still, they are among the only animal species on Earth in which the male bears the unborn young.

Found in shallow tropical and temperate waters throughout the world, these upright-swimming relatives of the pipefish can range in size from 0.6 inches (1.5 centimeters) to 14 inches (35 centimeters) long.

Male seahorses are equipped with a brood pouch on their ventral, or front-facing, side. When mating, the female deposits her eggs into his pouch, and the male fertilizes them internally. He carries the eggs in his pouch until they hatch, then releases fully formed, miniature seahorses into the water.

Because of their body shape, seahorses are rather inept swimmers and can easily die of exhaustion when caught in storm-roiled seas. They propel themselves by using a small fin on their back that flutters up to 35 times per second. Even smaller pectoral fins located near the back of the head are used for steering.

About Singapore


Lying almost on the equator, Singapore is not just one island but a main island with 63 surrounding islets. The main island has a total land area of 682 square km. However, its compact size belies its economic growth. In just 150 years, Singapore has grown into a thriving centre of commerce and industry. Today, Singapore is rapidly taking its place among the world’s premier global cities, where talents from all around the world gather to share innovative ideas and start new businesses.
Singapore boasts one of the most stable societies in Asia. Its multi-racial, multi-religious and multi-lingual groups are united in the common effort to keep Singapore a prosperous place. Modern Singapore is a city of concrete, glass, freeways and shopping centres. In the crowded streets of Chinatown, fortune tellers, calligraphers and temple worshippers still a part of everyday Singapore. In Little India, you can buy the best sari material, freshly ground spices or a picture of your favorite Hindu god. In the small shops of Arab Street, the cry of the muezzin can be heard from the nearby Sultan Mosque. At the Esplanade, you enjoy world-class arts performances while the jet-set club to the latest music at the cosmopolitan clubs.

jar of hearts - lyric

No I can't take one more step towards you
Cause all that's waiting is regret
Don't you know I'm not your ghost anymore
You lost the love I loved the most

I learned to live half alive
And now you want me one more time...

And who do you think you are
Running around leaving scars
Collecting your jar of hearts
And tearing love apart,
You're gonna catch a cold
From the ice inside your soul
So don't come back for me.
Who do you think you are?

what is a true love ?

Love. Love is the greatest gift God ever gave man. Love is not wanting to go anywhere without her. Love is not caring what other people think about the two of you. Love is when you feel depressed and sickly when you're not with her. You feel like your life has no meaning or purpose without her. And that if she wasn't holding your hand you would float away to heaven from where she came. Love is caring for her physically and emotionally. It's telling her everyday, anytime, anywhere, anyhow, for no just reason that you love her. Love is telling her u want to spend the rest of your life with her. Love is wanting to marry her even tho ya'll haven't been dating that long. That you would do anything and everything for her. It's the feeling that you would give up everything just to see her smile or look into her beautiful eyes or hear her soft, soothing voice. Love is pure happiness. Love is the feeling you get when all you have to do is think of her and it brings a smile to your face and a yourning to your heart. Love is not being able to think about nething but her. Love is having the sweetest dreams about her and waking up with a smile on ur face. Love is an overwelming feeling of pure bliss when the 2 of u kiss. Love is wanting to hold her in ur arms till the end of time. Love is wishing ur time with her never ends, that your lips would be locked together forever, that she'd be in ur arms till the end of time, that u could cuddle with her for all of eternity. Love is being helplessy and deeply in love with her and knowing your love for her and your feelings for her will never change/end. Love is the world, the world is love, and she is the world to me...

Senin, 22 April 2013

noun



Definition

A noun is the name of a person, place, thing, or idea. Whatever exists, we assume, can be named, and that name is a noun. A proper noun, which names a specific person, place, or thing (Carlos, Queen Marguerite, Middle East, Jerusalem, Malaysia, Presbyterianism, God, Spanish, Buddhism, the Republican Party), is almost always capitalized. A proper noun used as an addressed person's name is called a noun of address. Common nouns name everything else, things that usually are not capitalized.

A group of related words can act as a single noun-like entity within a sentence. A Noun Clause contains a subject and verb and can do anything that a noun can do:

What he does for this town is a blessing.

A Noun Phrase, frequently a noun accompanied by modifiers, is a group of related words acting as a noun: the oil depletion allowance; the abnormal, hideously enlarged nose.

There is a separate section on word combinations that become Compound Nouns — such as daughter-in-law, half-moon, and stick-in-the-mud.

Categories of Nouns

Minggu, 21 April 2013

Tugas 2 : Exercise 13

1.    The teacher decide to accept the paper.

2.    They appreciate to have this information.

3.    His father doesn’t approve of his going to Europe.

4.    We found it very diffuclt to each a decision.

5.    Donna is interested in opening a bar.

6.    George has no intention of  leaving the city now.

7.    We are eager to return to school in the fall.

8.    You wold be better off  buying this car.

9.     She refused  to accept the gift.

10.   Mary regrets to be the one to have to tell him.

Tugas 1 : Exercise 10 & 11


Exercise 10: Subject-Verb Agreement

1.    John, along with twenty friends is planning a party.

2.    The picture of the soldiers brings back many memories.

3.    The quallity of these recordings is not very good.

4.    If the duties of these officers aren’t reduced, there will not be enough time t finish the project.

5.    The effects of cigarette smoking have been proven to  be extremely harmful.

6.    The use of credit cards in place of cash has increased rapidly i recent years.

7.    Advertisements on television are becoming more competitive than ever before.

8.    Living expenses in this country, as well as in many others are at an all-time high.

9.    Mr.Jones accompanied by several members of the commite has proposed some changes of the rules.

10.  The levels of intoxication vary from subject to subject.