Etika Profesi dan Kode Etik Profesi

❤ Pengertian Etika dan Profesi

Etika adalah ilmu tentang kesusilaan, ilmu inilah yang menentukan bagaimana sepatutnya manusia hidup dalam masyarakat, mengenal, memikirkan serta memahami lebih mendalam tentang apa yang baik, atau apa yang tidak tercela, dan apa yang menimbulkan aib. Detailnya, etika senantiasa menyoroti perilaku dan tingkah laku setiap orang di dalam masyarakat. Sedangkan, profesi adalah suatau bidang pekerjaan yang menuntut keahlian tertentu dari pelakunya. Jadi, dapat dikatakan profesi merupakan pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus.

❤ Pengertian Etika Profesi Menurut Para Ahli

Menurut Kaiser dalam (Suhrawardi Lubis, 1994:6-7)

Etika profesi merupakan sikap hidup berupa keadilan untuk memberikan pelayanan profesional terhadap masyarakat dengan penuh ketertiban dan keahlian sebagai pelayanan dalam rangka melaksanakan tugas berupa kewajiban terhadap masyarakat.

Menurut Anang Husman, SH., MSi.

Etika profesi adalah sikap hidup untuk memenuhi kebutuhan pelayanan profesional dari klien dengan keterlibatan dan keahlian sebagai pelayanan dalam rangka kewajiban masyarakat sebagai keseluruhan terhadap para anggota masyarakat yang membutuhkannya dengan diserta refleksi yang seksama.

Dengan demikian, dapat ditarik kesimpulan, etika profesi adalah sikap etis dari hidup masyarakat dalam menjalankan kehidupan sebagai pengemban profesi serta mempelajari penerapan prinsip-prinsip moral dasar pada berbagai bidang profesi di kehidupan manusia.

❤ Kode Etik Profesi

Kode etik profesi merupakan suatu tatanan etika yang telah disepakati oleh suatu kelompok masyarakat tertentu. Kode etik umumnya termasuk dalam norma sosial, namun bila ada kode etik yang memiliki sanksi yang agak berat, maka masuk dalam kategori norma hukum.

Kode etik profesi juga dapat diartikan sebagai pola aturan, tata cara, tanda, pedoman etis dalam melakukan suatu kegiatan atau pekerjaan. Tujuan kode etik profesi adalaah agar profesional memberikan jasa yang sebaik-baiknya kepada klien atau konsumennya. Dengan adanya kode etik profesi, klien atau konsumen dapat terlindungi dari perbuatan-perbuatan yang tidak profesional.

❤ Etika Profesi Akuntansi

Etika Profesi Akuntansi adalah suatu ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat dipahami oleh pikiran manusia terhadap pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus sebagai Akuntan.

❤ Prinsip Dasar Kode Etik Profesi Akuntansi

Prinsip Dasar Akuntan Profesional Menurut IFAC

Akuntan Profesional mematuhi prinsip dasar etika berikut ini :

1. Integritas, yaitu bersikap lugas dan jujur dalam semua hubungan profesional dan bisnis.
2. Objektivitas, yaitu tidak membiarkan bias, benturan kepentingan, atau pengaruh yang tidak semestinya dari pihak lain, yang dapat mengesampingkan pertimbangan profesional atau bisnis.
3. Kompetensi dan kehati-hatian profesional, yaitu menjaga pengetahuan dan keahlian profesional pada tingkat yang dibutuhkan untuk memastikan bahwa klien atau pemberi kerja akan menerima jasa profesional yang kompeten berdasarkan perkembangan praktik, peraturan, dan teknik mutakhir, serta bertindah sungguh-sungguh dan sesuai dengan teknik dan standar profesional yang berlaku.
4. Kerahasiaan, yaitu menghormati kerahasiaan informasi yang diperoleh dari hasil hubungan profesional dan bisnis dengan tidak mengungkapkan informasi tersebut kepada pihak ketiga tanpa ada kewenangan yang jelas dan memadai, kecuali terdapat suatu hak atau kewajiban hukum atau profesional untuk mengungkapkannya, serta tidak menggunakan informasi tersebut untuk keuntungan pribadi Akuntans Profesional atau pihak ketiga.
5. Perilaku profesional, yaitu mematuhi hukum dan peraturan yang berlaku dan menghindari perilaku apa pun yang mengurangi kepercayaan kepada profesi Akuntan Profesional.

Prinsip Etika Profesi Ikatan Akuntan Indonesia (IAI)

Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia menyatakan pengakuan profesi akan tanggung jawabnya kepada publik, pemakai jasa akuntan, dan rekan. Berikut ini adalah prinsip-prinsip etika profesi Ikatan Akuntan Indonesia :

1. Tanggung Jawab Profesi ⇒ dalam melaksanakan tanggung jawabnya sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
2. Kepentingan Publik ⇒ setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
3. Integritas ⇒ integritas mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak dapat menerima kecurangan dan peniadaan prinsip.
4. Objektivitas ⇒ prinsip ini mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau berada di bawah pengaruh pihak lain.
5. Kompetensi dan Kehati-hatian Profesional ⇒ setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi, dan teknik yang paling mutakhir.
6. Kerahasiaan ⇒ setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.
7. Perilaku Profesional ⇒ setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.
8. Standar Teknis ⇒ setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan sesuai dengan keahliannya dan dengan berhati-hati. Anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan objektivitas.

❤ Contoh Pelanggaran Kode Etik Profesi Akuntansi di Indonesia

↠Accountant Gets 10 Years Prison for Fraud↞

A FORMER accountant and store manager of building supplies dealer, Pennypinchers Timbercity, was this morning sentenced to an effective 10 years' prison term on fraud charger involving N$ 5,8 million.

Sentencing Peter Tyran Kohler (45) in the Windhoek High Court, judge Christie Liebenberg commented that while Kohler has shown genuine remorse over the fraud he committed, there are also staggering aggravating circumstances in his case, requiring a lengthy prison term.

Judge Liebenberg sentenced Kohler, who has been in custody since his arrest in September 2015, to 15 years' imprisonment, of which five were conditionally suspended for a period of five years.

Kohler pleaded guilty to 218 counts of fraud two weeks ago. He admitted that he defrauded Pennypinchers Timbercity, where he was employed as an accountant and later as a store manager, of N$ 5,8 million over a period of almost six years.

He committed the fraud between October 2009 and July 2015 by transferring money from his employer's bank accounts to two accounts of his own name, and also made payments from his employer's bank accounts to his personal creditors, Kohler admitted.

➷ Analisis 
Berdasarkan berita di atas, dapat diketahui bahwa Peter Tyran Kohler bekerja sebagai seoran akuntan di Perusahaan Windhoek High Court, Namibia (Afrika Selatan) dan terakhir sebagai seorang manajer di sebuah toko. Kohler memanipulasi sistem akuntansi dari kedua perusahaan tempat dirinya bekerja untuk membuat kesan yang baik terhadap pembayaran kepada kreditor. Kohler juga mengalihkan uang dari perusahaan tempat ia bekerja ke rekening bank atas namanya sendiri dan menggunakan uang tersebut untuk membayar beberapa utang pribadinya. Kohler dikenai hukuman 10 tahun penjara oleh Pengadilan Tinggi Windhoek dengan total 218 kasus dari tahun 2009 hingga 2015.
Selain itu, Kohler telah melanggar 3 prinsip etika profesi akuntan, yaitu :
Integritas
Prinsip integritas mewajibkan setiap akuntan untuk bersikap jujur dalam semua hubungan profesional dan bisnisnya. Tapi dalam kasus ini, Kohler telah menunjukkan ketidakjujurannya terhadap perusahaan tempat dirinya bekerja dengan memanipulasi sistem akuntansi perusahaan dan mengambil keuntungan untuk kepentingan pribadi. Hal ini menunjukkan bahwa Kohler tidak memiliki prinsip integritas yang tinggi dalam dirinya.
Perilaku Profesional
Akuntan harus dapat berperilaku profesional dan harus dapat menjaga kepercayaan terhadap profesi akuntan. Tetapi Kohler bertindak sebaliknya. Ia tidak bertindak profesional sebagai seorang akuntan dan juga telah tidak jujur dengan apa yang sudah dilakukannya, sehingga hal tersebut berakibat pada menghilangnya tingkat kepercayaan terhadap dirinya.
Kepentingan Publik
Seorang akuntan harus mengutamakan kepentingan publik atau mengutamakan pelayanan kepada publik. Tetapi dalam kasus ini, Kohler tidak memberikan pelayanan yang baik terhadap publik dan perusahaan tempat ia bekerja melainkan bertindak mementingkan kepentingan pribadinya. Hal ini sangat menyimpang dari prinsip kepentingan publik oleh Kohler.

Referensi :

http://iaiglobal.or.id/v03/files/file_berita/Kode%20Etik%20Akuntan%20Profesional.pdf

https://www.namibian.com.na/162085/archive-read/Accountant-gets-10-years-in-prison-for-fraud

https://www.academia.edu/23352704/ETIKA_PROFESI_AKUNTANSI

https://www.academia.edu/9685140/Pengertian_Kode_Etik_Profesi

http://imas.staff.gunadarma.ac.id/Downloads/files/.../Kode+Etik+Akuntan+Indonesia.pdf

How to Make : Mint Green Tea

Drinking tea has become a habit that is done by many people to maintain the healthy body. Many people like to brew green tea or mint tea in the morning. These two types of tea having delicious flavor and aroma, also provide anti-oxidant benefits in our body, so the digestive system in our body will work properly. Doing a lot of activity every day was unconsciously can make the immunity in our body decrease. Therefore, for this time we will try something different, we will make mint green tea in the form of syrup. Here's the recipe!!

Ingredients :

• 50 grams of green tea powders
• 500 grams of sugar
• 500 ml of water
• 3 teaspoon of mint essence

Step :

1. Boil 500 ml of water and 500 grams of sugar until boiling and the sugar dissolves.
2. Add 50 grams of green tea powder, boil back, take away and let it until it's not hot.
3. Give 3 teaspoon of mint essence stir well and strain.
4. Serve with add water and ice cubes or warm water.

Reference :

https://www.bacaresepdulu.com

Healthy Daily Morning Routine

Healthy morning routines can make the start of your day awesome! And if the start of the day is good, then the rest of the day is bound to be good as well, right?

In their "Happy as a Lark" study, researchers Biss and Hasher found positive emotional and general health benefits among both younger and older people who were considered as morning people. On the other hand, night-type people who are forced to wake up early in the morning experienced emotional struggles and loss of sleep.

Biss and Hasher suggested that by shifting your sleeping and waking times back by hours could actually improve your emotions. So, start out by going to bed early so you can wake up early. Then, incorporate these healthy morning habits to make sure every morning is a good one, and increase your chances of enjoying more good days.

Below I present the best healthy morning routine. Check it out!!

1. Eat Breakfast

Eating breakfast is one of the healthiest morning routines you can have. It will help you jump start your metabolism, and give the appropriate energy you need to get on with the day. Additionally, a study conducted by Kamada et al. determined that the type of food consumed for breakfast was important. They found that breakfast foods specifically lower in the glycemic index and higher in protein were associated with higher energy levels. Their study concluded that long-term effects of this healthy habit could result in better health status and metabolic disease prevention.

2. Meditate in Appreciation

Woke up in a bad mood? Just spend 10 breaths pondering about the good stuff in your life. You may feel grateful about your body - just think how many cells do their job right, right now, just to keep you living, the people you love - your family, husband or wife, best friends, etc, last but not least the work you do, or your hobbies.

Even if meditation still isn't your thing, you can start a journla to gain similar benefits. Every morning, list at least one thing (or several) that you are grateful for. Researchers Emmons and McCullough found that people that journaled about things they were grateful for, rather than hassles, experienced better well-being.

3. Get Moving

A study by Bond et al. found that morning exercise could be a successful way to promote a physical activity habit in inactive people. This means that you're more likely to stick to a routine in the morning than any other time of the day. Additionally, Alizadeh et al. concluded that women that exercised in the morning experienced greater levels of satiety after eating over the course of 24 hours, compared to women that exercised in the afternoon. So, you're more likely to feel full after eating if you workout in the morning.

4. Family Life

Healthy morning routines aren't solely based on diet and exercised habits. Of course, this category is subjective to your own family and will adapts as your life changes. Your family may include a spouse, children, parents, and/or a pet. The great news is you can combine this facet of your healthy morning routine with the other mentioned here to maximize your day. If and when your family grows, you can model healthy habits for the little eyes that watch and learn from your behavior.

In addition, have a parting routine with your loved ones as well to help set the rest of the tone for their day and yours. Don't just drop your kid off and speed out of the school drop-off line, or send your spouse off with a reminder to stop by the grocery store on the way home. Make your goodbye meaningful. Tell them you love them. Give hug and kisses. A simple 'I love you' goes a long way, even if you didn't follow a healthy morning before you sent them off.

Reference :

https://fitnessreloaded.com

Timeless Woman Fashion Items

As time passes, fashion trends change too. Lately a variety of masterpiece, clothing models, shoes, jewelry, until the innovation of its material is growing and enrich the world of fashion. Trends that once existed were reborn with addition in this and that.

Shopping is a never ending moment for every woman. Shopping the latest fashion items to be an agenda that must be done to keep looking hits and up to date. Although always follow the development of fashion but did you know that in fact there are some fashion items that are timeless and always be worn all the time? Let's see together!!

White T-shirt

Don't underestimate the simple appearance of your white t-shirt. A perfect white t-shirt will be your favorite item as it's very easy to wear with many kind of jeans or skirt. Can also be worn alone or as an inner layer of your cute jacket or cardigan.

White Shirt

The white shirt is also a very versatile outfit. Look for a neat white shirt that fit your body type so you can use from casual to formal occasion. Wear it with pants or skirt for formal impression, can also be worn with jeans and cute necklaces. In addition, this shirt can be worn as a inner layer of your sweater, tank top outer, dress, or t-shirt.

Striped T-shirt

The striped t-shirts popularized by Coco Chanel are just as classic as white t-shirts. Until now, this striped pattern still survive in the fashion world. With the neutral color of this t-shirt you can wear it in various styles. You can wear a striped t-shirt as a part of your blazer to go to the office or you can also wear it with shorts to go to the beach.

Cardigan

Cardigan can be your friend when the weather is unpredictable or not too cold. You can wear it to the office with a skirt, hang out with friends as an t-shirt outer, even you can wear as a dress outer. Buy some cardigans with neutral color like black, white or grey and others with bright color like red, pink or blue to give a bright impression.

Black Pants

High quality black pants is an item that needs to be in everyone's closet. Choose the appropriate length according to the heels the you often wear. You can wear the suitable black pants to go to the job interview, meetings, or party.

Blazer

The next item that you must have, is a neutral color blazer. With a blazer you can look professional. In addition, you can also mix and match your blazer with a blouse, t-shirt or dress. To remain feminine, make sure the silhouette matches your body shape.

Jeans

Almost everyone around the world has this one fashion item. The comfortable jeans to wear everyday would be our all time favorite. Blue or black jeans will definitely suit all the top you have.

Satin Blouse

You can wear this item to the office also on weekend events with more feminine looks. Just adjust whether to wear it with long jeans or pants, even you can also pair it with short jeans. 

Little Black Dress

Having a little black dress gives you choices for many appearances with the right mix and match. You can wear any shoes from boots to sneakers, wear an outer shirt to parka. You can wear this dress for the daytime with sneakers and outer shirt to just hangout when you want to rest your favorite jeans. You can also wear at night events to give the simple impression, but elegant with necklaces and high heels.

References :

http://beautynesia.id

https://www.vemale.com

How to Cook : Smoked Beef and Cheese Omelette

Ingredients :

• 4 eggs, shake loose
• 1/2 onion, finely chopped
• 1/4 red paprika, finely chopped
• 1/4 green paprika, finely chopped
• 25 grams of spinach, finely sliced
• 2 sheets of smoked beef, sliced
• 2 sheets of cheese, cut into pieces
• 1 teaspoon of salt
• 1/2 teaspoon of pepper powder
• 1 tablespoon of oil for sauteing

Steps :

1. Heat the oil. Saute the onion and paprika until fragrant.
2. Add the spinach, smoked beef, salt, and pepper powder, stir well.
3. Pour the egg whisk and cheese into the stir. Stir it well. Cook until well done.

P.S. : It only takes 20 minutes to make the dishes. Happy trying!!

Reference :
Tamtomo, Danny S., dan Buyung Ariputra. 2016. 120 Masakan Sehari-Hari & Cepat. Jakarta: Kompas Gramedia.

Packing Tips for Traveling

Guys, packing things when we want to go vacation is very important. Unfortunately, sometimes we don't know what items should fit into our suitcase. But don't worry, by following these packing tips, you won't find any problems while packing your things.

• Create a packing list. The first packing tip is to create a packing list. You can start packing, even if your vacation lasts several days, a week, or even a month ahead. That way, you'll get extra time to have a full list of luggage, plus buy the other items that may be needed during the holidays. One of the most important things, this packing tip can ensure that you don't forget to bring something that is very important for your vacation.
• Roll the clothes, don't fold it. To save space in your bag or suitcase and prevent tangled clothes, you should roll up your clothes instead of folding them. This packing tip will give you more space in your suitcase or bag and will prevent the clothing fold more effectively. So later when arriving at the destination, your clothes are still neat.
• Use a light suitcase. Don't assume that using the most expensive suitcase will make you safer and so on. Because on the other hand, it is actually possible to attract the attention of thieves at the airport and on your journey. Then if you use a suitcase with a hard shell coating, the luggage load alone can reach up to 4 pounds. Therefore, these packing tips want to show you that expensive stuff is not always the best. Nevertheless, the choice remains in your hands.
• Don't leave any empty space. Although it sounds a bit 'ridiculous', these packing tips aim to keep any empty space in your suitcase fully loaded. Yes, if for example you carry a shoe and put it in a suitcase, then there is nothing wrong if you put socks, gloves, or other small items into your shoes.
• Stand out tag on your suitcase. Don't let you confuse because it's difficult to recognize your suitcase or bag that may have a model and color that is similar to others. Therefore, in this fifth packing tip, you are advised to label your suitcase with a significant 'tag' or other marker. You can try ribbons, stickers, or even colorful shoelaces to get your bag instantly recognizable.
• Layer. The items in your bag should be packed in a neatly laid out layer to facilitate the scanning process at the airport by the authorities. If you are traveling to America, according to the Transportation Security Administration (TSA), arrange your items in luggage in layers. That is, arrange shoes in one layer, clothing in one layer, and electronic goods in one layer. Thus, these packing tip also make it easier for the authorities who scan the contents of your bag to get a clear description of what's in your bag or suitcase. The sooner the authorities scan your luggage, the sooner you will pass a security check.
• Know the baggage of the airplane you are traveling to. The airlines are vary in setting the maximum baggage allowance rules for passengers. Therefore, you must actively find out the details of the rule. Do not let your baggage charge exceed the allowed limits. Otherwise, you will be charged extra for the overload.
• Separate important and valuable items in your handbags. Getting ready for all the worst possibilities is the best step, including when our suitcase or bag is gone. Well, this packing tip very recommend you to enter all your important and valuable items into the handbag.
• Copies of important documents. Bringing copies of important documents is a must. Fortunately, we are currently in the digital era so that these documents can be scanned and the file scans can be saved in the form of JPEG or PDF on our smartphone or tablet.

Well, that's enough for packing tips today. Hope it will helpful for your vacation. Lasttt, enjoy your holidayss!!

Reference :

http://www.klikhotel.com

Indonesia's Tourist Destinations Must be Visited

Indonesia is rich in stunning natural beauty. The magnificence of the sea, mountains, nature and culture are very diverse. There are many tourist destinations in Indonesia. No need to go abroad to spend your vacation and enjoy the beautiful view of nature, just enough traveling around Indonesia! There will be many amazing places and views, not less interesting than tourist destinations abroad. Now I want to give you some recommended touristdestinations in Indonesia.

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Lake Toba (North Sumatera)  

This unrivaled beauty lake is the largest volcanic lake in Southeast Asia and the second largest in the world after Victoria Lake. Toba Lake has been famous as one of Indonesia's tourist destination that's been visited since 1980's. The 1,145 km² is actually more appropriately called the sea because of its size and there is Samosir Island in the middle, which is almost equal to Singapore country. In addition, this lake also included as one of the deepest lake in the world with depth about 450 meters.

Mount Bromo (East Java)

Although still status as an active volcano in Indonesia, but didn't diminish its beauty and still attract the visits of many foreign or local tourists to Mount Bromo. There are many choices of objects that can be enjoyed, including the crater, lake, and forest. Driving on Jeep car at the desert of Bromo and watch the Kasada ceremony by Tengger Tribe becomes the most interesting thing to do.

Lombok Island (West Nusa Tenggara)

Lombok island is located in the province of West Nusa Tenggara. Lombok island is a collection of some small islands. Lombok island tourism is mostly a beach tour. There is Senggigi beach which famous for its underwater beauty. And there is Gili island with its several small islands such as Gili Air, Gili Terawangan and Gili Meno that has very beautiful clean white sand.

Bali Island (Bali)

Who doesn't know Bali? It is difficult to choose the most interesting tourist destination in Bali, because almost all over Bali is a great tourist spot. Bali has many fineness of natural beauty from the rows of beaches, the atmosphere of the mountains until the sacred temples. Of the many interesting places, the most popular spots are Kuta beach, Legian beach, Seminyak beach, Tanah Lot temple, and the rural atmosphere. Those can be the proof that in order to attract international attention, no need to sacrifice the culture and the uniqueness value of its place. By maintaining its culture, Bali invites many foreign tourists to come. Here, you will find many foreign tourist who are enjoying Balinese art and culture performances.

Raja Ampat (West Papua)

The next world paradise in Indonesia is Raja Ampat which located in West Papua with the richest marine resources on earth. Raja Ampat or the Four Kings are the four beautiful islands that are the producers of ancient stone paintings. The four main islands are Waigeo, Salawati, Batanta and Misool. The names are derived from local myths from residents around Raja Ampat. The beauty of Raja Ampat is able to invite tourists from all over the world to come here and experience the unforgettable scenery. With an island area covering up to 4.6 million hectares of land and sea, we can find 540 species of coral, 1,511 species of fish, as well as 700 species of mollusks.

References :

https://www.tokopedia.com/blog/ini-dia-5-objek-wisata-indonesia-yang-terkenal-di-dunia/

http://anekatempatwisata.com/10-tempat-wisata-di-indonesia-yang-wajib-dikunjungi/#

http://www.tentik.com/10-objek-wisata-indonesia-yang-paling-populer-di-dunia/http://www.daftarmenarik.com/2014/09/10-tempat-wisata-terpopuler-dan-terbaik-di-indonesia.html