Kamis, 31 Oktober 2013

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

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

Jumat, 31 Mei 2013

Bahasa Inggris Bisnis 2



1.     This table is not sturdy enough to support a television, and that one probably isn’t neither
      A                         B                                     C                                D
·        The answer is D. Because after a negative auxiliary or be followed by either. So the correct sentence is “This table is not sturdy enough to support a television, and that one probably is not either”.

2.     The bridge was hitting by a large ship during a sudden storm last week
                          A                                            B             C                      D
·        The answer is A. Because the sentence is a passive sentence. So the correct sentence is “The bridge was hit by a large ship during a sudden storm last week”.

3.     When an university formulates new regulations, it must relay its decision to the students
                 A                                        B                          C       D
and faculty
·        The answer is A. Because in this case it count by the sound. So the correct sentence is “When a university formulates new regulations, it must relay its decision to the students and faculty”.

4.     There is some scissors in the desk drawer in the bedroom if you need them.
                 A             B                                              C                                              D
·        The answer is A. Because of that phrase implies plural. So the correct sentence is “There are some scissors in the desk drawer in the bedroom if you need them”.

5.     There were so much people trying to leave the burning building that the police had a 
       A                       B                                          C                               D
great deal
·        The answer is B. It should use many because it used for objects that can be calculated. In the sentence is the object, one can count. So the correct sentence is “There were so many people trying to leave the burning building that the police had a great deal”.

Minggu, 28 April 2013

Bahasa Inggris Bisnis 2


Contoh Soal TOEFL (Structure) dan Pembahasan
1. He...bacon and eggs every morning.
A. is used to eat                C. has been used to eating
B. hadused to eat              D. use to eating
2. The team really looks good tonight because the coach had them...every night this week.
A. Practice              C. practiced
B. to practice          D. the practice
3. You…your seatstodau if you want to go to the game.
A. had better to reserve               C. had to better reserve
B. had better reserve                   D. had to reserve better
4. Your sister used to visit you quite often...
A. didn’t she            C. wouldn’t she
B. doesn’t she         D. hadn’t she
5. Mr. Reagan was…the long chain of unfortunate events
A. the first to break            C. firstly broken
B. the first breaking           D. breaking the first
6. There is often disagreement as to…is the better students, Bob or Helen
A. whom                 C. who
B. whose                D. which
7. A few of…are planning to drive to Florida today.
A. we girls               C. girls us
B. girls we               D. us girls
8. Please go to…to pick up your ID card.
A. third window                  C. window third
B. the window three           D. the third window
9. It’s a shame that you have…time in New York on the tour
A. so few                C. a few
B. solittle                 D. a little
10. She hasn’t seen her family...three years ago
A. since                  C. for
B. from                   D. before
11. this coffee tastes a little…to me.
A. strongly              C. so strong
B. Strong                D. too strong
12. It is…day that travel advisories have been issued for most themajor highways.
A. such snowy                   C. such a snowy
B. so snowy                      D. such snowy
13. I like these dises, but…is a little too small
A. the tea cup                   C.the tea’s cup
B. cup of tea                     D. The cup for the tea
14. I will return your notes as soon as…copying them.
A. I will finish           C. i finish
B. I do finish            D.I finished
15. Although she is very popular, she is not…her sister.
A. more pretty than           C. pretty as
B. as pretty like                 D. prettier than
Jawaban & pembahasan:
  1. Jawaban C
Kata “used to “ digunakan untuk membandingkan waktu lampau dan waktu kini, dan seringkali menunjukkan makna kebiasaan atau pengulangan. (Zandvoort, 1980:84).
  1. Jawaban A
Kata “had” dalam kalimat tersebut berarti “menyuruh” dan membentuk struktur “causative”aktif, sehingga kata kerja dibelakangnya harus berbentuk infinitive tanpa “to”, yaitu “practice” (berlatih).
  1. Jawaban B
Salah satu ungkapan bahasa Inggris untuk menyatakan “lebih baik” adalah “had better +V1”. Jadi , “had better reserve” (lebih baik memesan) merupakan pilihan yang tepat untuk kalimat tersebut.
  1. Jawaban A
Kata bantu dalam “question tag” didasarkan pada kata kerja dalam kalimat yang terkait. Kata kerja dalam kalimat positif tersebut berupa V2 (past tense) “used to”, sehingga kata kerja bantu yang digunakan untuk melengkapi QT-nya yang tepat adalah “didn’t.  Apabila kata kerja nya kalimat positif adalah V1 plus “-s”, maka QT-nya “don’t”. Jika kata kerjanya V1 plus “-s”, QT-nya “doesn’t”. Apabila kata kerja kalimat berupa be (can, will, could, would), maka cukup menambahkan not setelahnya untuk membentuk QT.
  1. Jawaban A
Ungkapan “the first to break” dalam kalimat terebut berasal dari bentuk panjang “the first man who broke”. Frasa “man who broke” dengan kata kerja bentuk lampau ini dapat diganti dengan struktur “to +V1”, yaitu “to break”.
  1. Jawaban C
Kata ganti orang yang paling tepat adalah “who”, karena berfungsi sebagai pengganti subjek dalamanak kalimat tersebut.
  1. Jawaban D
Kata “of” sebagai kata depatn jika diikuti kata ganti orang, maka harus berbentuk objek, sehigga pilihanyang tepat adalah “us girls”.
  1. Jawaban D
Kata bilangan penunjuk urutan (ordinals)biasanya didahului sebuah kata sandang tentu ( definite determiner) yaiut “ the “. (Leech, 1979:254).
  1. Jawaban B
Kata “time” termasuk kata benda tak dapat dihitung (uncountable), jadi untuk menyatakan “begitu sedikit waktu” yang tepat adalah “so little time”. “Little” hanya digunakan pada kata benda tak dapat dihitung.
  1. Jawaban A
Kalimat tersebut berbentuk Present Perfect Tense (hasn’t seen). Jika keterangan waktunya menunjuk pada suatu titik waktu tertentu (“three years ago”, misalnya dihitung dari tahun 2008 titik waktunya adalah tahun 2005), maka kata depan yang harus dipakai adalah “sejak” (since).
  1. Jawaban B
Kata “tastes” (terasa, rasanya) harus diikuti jenis kata sifat,yaitu “strong” (kental).
  1. Jawaban C
“Such” digunakan secara khusus untuk menunjukkan suatu cirri bentuk benda tertentu (identity of type). Contoh lain:  “They regulary get “ The Daily Courier’. I wouldn’t read such a paper” (Quirkm 1972:703)
  1. Jawaban A
Frasa kata benda dalam bahasa Inggris pada umumnya berstruktur hokum MD (yang diterangkan terletak dibelakang (yang menerangkan ). Jadi, berbalikan dengan frasa kata benda bahasa Indonesia yang berstruktur MD. Kata “tea” adalah menerangkan (M) dan “cup” adalah yang diterangkan (D). Struktur “noun phrase” seperti ini dalam bahasa Inggris dikenal sebagai “Modifier-Head” (MH).
  1. Jawaban C
Kalimat itu tepat jika dilengkapi dengan subjek dan kata kerja berbentuk waktu Simple Present Tense, yaitu “I finish”.
  1. Jawaban D
Kalimat itu menggunakan Comparative Degree. Jika terdiri dari dua suku kata, untuk menyatakan lebih, maka cukup member imbuhan “-er” dan diikuti “than”. Jadi, pilihan yang benar adalah “prettier than”.

Sumber: http://citraayuannisa.blogspot.com/2012/04/contoh-soal-toefl-structure-dan.html