Etika Profesi Akuntansi

1.      Write down three social or ethical norms prevailing in Indonesia

• Religious norms , namely peraturanhidup received the commandments , prohibitions and suggestions that come from God . Example : should not drink alcohol , commit adultery , consume opium , and others.

• Moral norms , the rule of life dianggapsebagai human conscience or come through that diakuidan suarabatin diinsyafi by any person as a guideline in being and doing . Example : a child is disobedient to his parents.

• Norms of decency , the rule of life that arises from human pergaulansegolongan are followed and adhered to the guidelines that govern human behavior to the surrounding environment ( eg : young people should respect your elders ).

• Legal norms , the rules arising from the laws made by the state authorities that it binds every person and their implementation can be maintained with all the tools paksaanoleh negara.Contoh : theft , murder , rape , and others.

2.      in case of breach, what consequences?

Mulyana W. Kusuma case.
This case occurred around 2004 . Mulyana W Kusuma as a member of the Commission allegedly bribing members of the CPC , who was going to conduct financial audits related to procurement and logistic election . Logistic for election is that ballot boxes , ballots , ballot envelopes , ink , and information technology . After examination , the agency and ask to be improved CPC report . After the completion report , CPC agreed that the report is better than ever , except for information technology . To that end , it was agreed that the report would be examined again one month later.
After over a month , it turns out the report has not been completed and agreed upon granting additional time . At this moment the arrest was heard Mulyana W. Kusuma . Mulyana arrested on charges of bribery to the BPK audit team members , namely Salman Khairiansyah . In the arrest , KPK intelligence team working with BPK auditors . According to the version Khairiansyah he cooperated with the Commission trapping Mulyana brother attempted bribery by using image recording devices on their two meetings .
This arrest raises the pros and cons . One party argued that the auditor concerned , namely Salman has contributed to uncover these cases , while others contend that Salman should not have committed the act because it had violated the code of ethics accountant.

Analysis : This is done by Khairiansyah not justified because of unethical accountants . An auditor has violated the principle of objectivity because it was partial to one party to argue the existence of fraud . Then the auditor also violates the principle of competence and professional prudence because the auditor is not able to maintain professional knowledge and skills in conducting financial audits related to procurement of election logistics.

3.      what are the most frequently violated ethics students?

• ·        Student cheating during exams

The solution :
Cheating is unacceptable behavior , a student must be responsible and able to finish up the issue well in exams and circumstances at hand , then the student should be able to do the exam well by learning as much as possible

• ·        Students littering

The solution :
Littering is also a behavior that is not good , then a student must mebuang waste in the space provided by the campus

• ·        Students learn to smoke in the room or area in the building

The solution :
Smoking in the study room or area in the building is very harmful to others who do not smoke , so smokers should smoke for students outside the campus or the open so it does not harm anyone

• ·        Students arriving late

The solution :
A student arriving late at the college has also started action or behavior is not good , then the student can be recommended only late for 30 minutes . So that the student does not interfere with other students who are learning

• ·        Students mengabsenin another student

The solution :
Mengabsenin friends because friends do not go well is not good behavior , the same faculty and deceive yourself . Then it is better not to mengabsenin friends who can not attend or report on faculty student friend the reason they can not be present at that time

• ·        Students are not reprimand teachers when meeting

The solution :
Many students who do not meet current faculty reprimand . Especially professors who students do not like . So as a student should thank the teacher without the suit has taught us

• ·        Students fight with other students

The solution :
Small problems often exaggerated , then as a student should be able to resolve the issue properly or discussed with the good

• ·        Students slinky to campus

The solution :
Female students should wear clothes that are not tight so that the concentration of the lessons and not disturb the concentration of other male students

• ·        Students encourage other students talking during lectures take place

The solution :
Many students who invite other students to chat while lecturer was explaining . So it's best if students want to talk the student should be out of the classroom than on disrupting other students who are learning

• ·        Students Hand phone stealing another student

The solution :
When approaching the payment of the semester a student is often hp steal money to pay for the semester . Then the problem solving of students is to work or borrow money with a friend who is able and will be returned at the agreed time both

Source: http://gurupkn.wordpress.com/2007/11/26/norma-norma-yang-berlaku-pada-masyarakat-indonesia/

http://keluarmaenmaen.blogspot.com/2010/11/beberapa-contoh-kasus-pelanggaran-etika.html

http://wartawarga.gunadarma.ac.id/2011/06/tugas-etika-profesi-2-5/