ETIKA PROFESI AKUNTANSI

ETIKA PROFESI AKUNTANSI

NAMA KELOMPOK :

ISYE SITI SARAH (23211746)

MIFTA HULJANNAH (24211468)

NISA NUR HIKMAH (25211188)

NURUL SUKMA PUTRI (25211411)

NURIYANTI OKTAVIA (25211357)

JUDUL BUKU :

ETHICAL ISSUES IN ACCOUNTING (PROFESSIONAL ETHICS)

PENGARANG :

JOHN BLAKE, CATHERINE GOWTHORPE

PENERBIT :

ROUTLEDGE

SYNOPSIS :

Ethical issues in accounting offers a comprehensive and accessible introduction for students and teachers if business studies and accountancy as well as the practicing accountant.

The book covers the ethical implications of several aspects of accounting :

1. ethics and taxation

2. creative accounting

3. ethics in accounting regulation

4. ethical dilemmas in the public sector

5. whistleblowing

Including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

SINOPSIS :

Isu Etika dalam Akuntansi menawarkan sebuah pengenalan yang komprehensif dan mudah diakses untuk murid dan guru yang belajar dibidang bisnis dan akuntansi sebagai latihan menjadi akuntan.

Sampul buku mengimplikasikan etika dari beberapa aspek akuntansi:

1. Etika dan perpajakan

2. Akuntansi kreatif

3. Etika dalam regulasi akuntansi

4. Dilema akuntansi dalam akuntansi sektor publik

5. Berbagai aspek dari akuntansi sosial. Termasuk akuntansi lingkungan.

Kemampuan profesi akuntansi sebagai penjaga etika akuntansi dan audit juga didiskusikan dengan detail.

TAHUN BUKU : 1998

TUGAS SOFTSKILL BAHASA INGGRIS BISNIS 2 (3) : TUGAS INDIVIDU

10 CONTOH MISPELLED IN ENGLISH
1.     Terima cetak photo = terima cetak foto
2.     Bbm Ratu hanya diread Dini = bbm ratu hanya dibaca din
3.     Sedia aneka friedrice = sedia aneka nasi goreng
4.     Saya ingin pergi untuk merefresh otak = saya ingin pergi untuk menyegarkan otak
5.     Anak zamam sekarang senang sekali mengupload foto ke sosmed = anak zaman.       sekarang senang sekali mengunggah foto ke sosmed
6.     IG Zigzag recomended untuk para pecinta tas import = IG ZIgzag disarankan untuk pecinta tas import
7.     Jangan lupa ya invite pin Rani = jangan lupa ya undang pin Rani
8.      Wanita itu terlihat skinny = wanita itu terlihat bersinar
9.      Shifa chel = shifa cell
10.    Ibu - Ibu sedang membicarakan diamond = ibu - Ibu sedang membicarakan berlian

TUGAS 2 BAHASA INGGRIS_2 TIGAS INDIVIDU

Progress Report liveliness of Mount Merapi 

Merapi (peak height of 2,968 m above sea level, as of 2006) is a volcano in the central part of Java Island and is one of the most active volcanoes in Indonesia. Forest area around the peak became Mount Merapi National Park area since 2004.Gunung is very dangerous because according to modern records experiencing eruption (peak of activity) every two to five years and is surrounded by a very dense settlement.

Mount Merapi is the youngest mountain in the volcanic chain that leads to the south of Mount Whittlesea. The mountain is formed due to the activity in the subduction zone of the Indo-Australian Plate is moving under the Eurasian Plate resulted in the emergence of volcanic activity along the central island of Java. The current peak is covered with vegetation because of high volcanic activity. This peak grows in the southwest side of Mount Batulawang older.

During its development, are known to occur several times an explosive eruption with VEI 4 is based on the observation layer of TEFRA. Small eruptions occur every 2-3 years, and the larger about 10-15 years. Merapi eruptions big impact recorded in the year 1006 (allegations), 1786, 1822, 1872, and 1930. Besides the eruption occurred again in 1994, 1998, 2001, 2003, 2006 and 2010. Eruption in 2010 resulted in the impact pretty terrible.

After that Mount Merapi erupted early Monday 18 November 2013. Eruption of the volcano, located on the border of Central Java and Yogyakarta bring heavy smoke and volcanic ash as high as 2,000 meters. Merapi eruption was triggered by local tectonic earthquakes beneath Mount Merapi's body. Previously there was no increase in volcanic activity, the type of eruption was phreatic eruption.

After a few months of this mountain again showed increased activity. As informed BPPTKG improve the status of Merapi to Alert on Tuesday, April 29. The increase is related to the activity status of Merapi last few days that rumbling sound. The sound was heard around the slopes of Merapi residents. Subandriyo asserted, not necessarily small eruptions occur. But he hopes people will remain idle. The increase is based on a high frequency, but when viewed berdasrkan magmatis scale the volcano considered normal.

ENGLISH TASK: CULTURAL ETIQUETTE IN BUSINESS (GROUP ASSIGNMENT)

Members of the group:

1. Hidayat

2. Mifta Huljannah

3. Nisa Nur Hikmah

4. Nuriyanti Oktavia

Class: 3EB14

a. India Introduction

India is officially called Republic of India (Hindi Bharat), is located in southern Asia and is a member of the Commonwealth of Nations. India consists geographically of the entire Indian Peninsula and portions of the Asian mainland. To its north lies Afghanistan, China, Nepal, and Bhutan; to its east is Bangladesh, Myanmar (formerly known as Burma), and the Bay of Bengal; Palk Strait and the Gulf of Mannar (which separate it from Sri Lanka) and the Indian Ocean are to the south; and on the west is the Arabian Sea and Pakistan.

India is predominantly Hindu, with 81% of the population practicing that religion. Next is Muslim at 12%, Christian at 2%, and all others within the last 5% of the society. It has been found that in most cultures, their is a correlation between a country's religion and the Hofstede Dimension rankings it has. There is only one country with over 50% of its population practicing the Hindu religion – India.

b. Indian Society & Culture

Hierarchy

• The influences of Hinduism and the tradition of the caste system have created a culture that emphasizes established hierarchical relationships.
• Indians are always conscious of social order and their status relative to other people, be they family, friends, or strangers.
• All relationships involve hierarchies. In schools, teachers are called gurus and are viewed as the source of all knowledge. The patriarch, usually the father, is considered the leader of the family. The boss is seen as the source of ultimate responsibility in business. Every relationship has a clear- cut hierarchy that must be observed for the social order to be maintained.

The Role of the Family

• People typically define themselves by the groups to which they belong rather than by their status as individuals. Someone is deemed to be affiliated to a specific state, region, city, family, career path, religion, etc.
• This group orientation stems from the close personal ties Indians maintain with their family, including the extended family.
• The extended family creates a myriad of interrelationships, rules, and structures. Along with these mutual obligations comes a deep-rooted trust among relatives.

Just Can't Say No

• Indians do not like to express 'no,' be it verbally or non- verbally.
• Rather than disappoint you, for example, by saying something isn't available, Indians will offer you the response that they think you want to hear.
• This behaviour should not be considered dishonest. An Indian would be considered terribly rude if he did not attempt to give a person what had been asked.
• Since they do not like to give negative answers, Indians may give an affirmative answer but be deliberately vague about any specific details.  This will require you to look for non-verbal cues, such as a reluctance to commit to an actual time for a meeting or an enthusiastic response.

c. India Appearance

• Men are generally expected to wear a suit and tie for business, although the jacket may be removed in the summer. Women should wear conservative dresses or pantsuits.
• When dressing casual, short-sleeved shirts and long pants are preferred for men; shorts are acceptable only when exercising. Women must keep their upper arms, chest, back, and legs covered at all times.
• Women should wear long pants when exercising.
• The use of leather products including belts or handbags may be considered offensive, especially in temples. Hindus revere cows and do not use leather products.

d. India Behavior 

• The head is considered the seat of the soul. Never touch someone else’s head, not even to pat the hair of a child.
• Beckoning someone with the palm up and wagging one finger can be construed as in insult. Standing with your hands on your hips will be interpreted as an angry, aggressive posture.
• Whistling is impolite and winking may be interpreted as either an insult or a sexual proposition.
• Never point your feet at a person. Feet are considered unclean. If your shoes or feet touch another person, apologize.
• Gifts are not opened in the presence of the giver. If you receive a wrapped gift, set it aside until the giver leaves.
• Business lunches are preferred to dinners. Hindus do not eat beef and Muslims do not eat pork.

e. India Communications

• There are more than fourteen major and three hundred minor languages spoken in India. The official languages are English and Hindi. English is widely used in business, politics and education.
• The word "no" has harsh implications in India. Evasive refusals are more common, and are considered more polite. Never directly refuse an invitation, a vague "I’ll try" is an acceptable refusal.
• Do not thank your hosts at the end of a meal. "Thank you" is considered a form of payment and therefore insulting.
• Titles are very important. Always use professional titles.

f. Etiquette and Customs in India

Meeting Etiquette

• Religion, education and social class all influence greetings in India.
• This is a hierarchical culture, so greet the eldest or most senior person first.
• When leaving a group, each person must be bid farewell individually.
• Shaking hands is common, especially in the large cities among the more educated who are accustomed to dealing with westerners.
• Men may shake hands with other men and women may shake hands with other women; however there are seldom handshakes between men and women because of religious beliefs. If you are uncertain, wait for them to extend their hand.

Gift Giving Etiquette

• Indians believe that giving gifts eases the transition into the next life.
• Gifts of cash are given to friends and members of the extended family to celebrate life events such as birth, death and marriage.
• It is not the value of the gift, but the sincerity with which it is given, that is important to the recipient. 
• If invited to an Indian's home for a meal, it is not necessary to bring a gift, although one will not be turned down.
• Do not give frangipani or white flowers as they are used at funerals.
• Yellow, green and red are lucky colours, so try to use them to wrap gifts.
• A gift from a man should be said to come from both he and his wife/mother/sister or some other female relative.
• Hindus should not be given gifts made of leather.
• Muslims should not be given gifts made of pigskin or alcoholic products.Gifts are not opened when received.

Dining Etiquette

• Indians entertain in their homes, restaurants, private clubs, or other public venues, depending upon the occasion and circumstances.
• Although Indians are not always punctual themselves, they expect foreigners to arrive close to the appointed time.
• Take off your shoes before entering the house.
• Dress modestly and conservatively.
• Politely turn down the first offer of tea, coffee, or snacks. You will be asked again and again. Saying no to the first invitation is part of the protocol.

There are diverse dietary restrictions in India, and these may affect the foods that are served: 

• Hindus do not eat beef and many are vegetarians.
• Muslims do not eat pork or drink alcohol.
• Sikhs do not eat beef.
• Lamb, chicken, and fish are the most commonly served main courses for non-vegetarian meals as they avoid the meat restrictions of the religious groups.
• Much Indian food is eaten with the fingers.
• Wait to be told where to sit.
• If utensils are used, they are generally a tablespoon and a fork.
• Guests are often served in a particular order: the guest of honour is served first, followed by the men, and the children are served last. Women typically serve the men and eat later.
• You may be asked to wash your hands before and after sitting down to a meal.
• Always use your right hand to eat, whether you are using utensils or your fingers.
• In some situations food may be put on your plate for you, while in other situations you may be allowed to serve yourself from a communal bowl.
• Leaving a small amount of food on your plate indicates that you are satisfied. Finishing all your food means that you are still hungry.

g. Business Etiquette and Protocol in India

Relationships & Communication

• Indians prefer to do business with those they know.
• Relationships are built upon mutual trust and respect.
• In general, Indians prefer to have long-standing personal relationships prior to doing business.
• It may be a good idea to go through a third party introduction. This gives you immediate credibility.

Business Meeting Etiquette

• If you will be travelling to India from abroad, it is advisable to make appointments by letter, at least one month and preferably two months in advance.
• It is a good idea to confirm your appointment as they do get cancelled at short notice.
• The best time for a meeting is late morning or early afternoon. Reconfirm your meeting the week before and call again that morning, since it is common for meetings to be cancelled at the last minute.
• Keep your schedule flexible so that it can be adjusted for last minute rescheduling of meetings.
• You should arrive at meetings on time since Indians are impressed with punctuality.
• Meetings will start with a great deal of getting-to- know-you talk. In fact, it is quite possible that no business will be discussed at the first meeting.
• Always send a detailed agenda in advance. Send back-up materials and charts and other data as well. This allows everyone to review and become comfortable with the material prior to the meeting.
• Follow up a meeting with an overview of what was discussed and the next steps.

Business Negotiating

• Indians are non-confrontational. It is rare for them to overtly disagree, although this is beginning to change in the managerial ranks.
• Decisions are reached by the person with the most authority.
• Decision making is a slow process.
• If you lose your temper you lose face and prove you are unworthy of respect and trust.
• Delays are to be expected, especially when dealing with the government.
• Most Indians expect concessions in both price and terms. It is acceptable to expect concessions in return for those you grant.
• Never appear overly legalistic during negotiations. In general, Indians do not trust the legal system and someone's word is sufficient to reach an agreement.
• Do not disagree publicly with members of your negotiating team.
• Successful negotiations are often celebrated by a meal.

Dress Etiquette

• Business attire is conservative.
• Men should wear dark coloured conservative business suits.
• Women should dress conservatively in suits or dresses.
• The weather often determines clothing. In the hotter parts of the country, dress is less formal, although dressing as suggested above for the first meeting will indicate respect.

Titles 

• Indians revere titles such as Professor, Doctor and Engineer.
• Status is determined by age, university degree, caste and profession.
• If someone does not have a professional title, use the honorific title "Sir" or "Madam".
• Titles are used with the person's name or the surname, depending upon the person's name. (See Social Etiquette for more information on Indian naming conventions.)
• Wait to be invited before using someone's first name without the title.

Business Cards

• Business cards are exchanged after the initial handshake and greeting.
• If you have a university degree or any honour, put it on your business card.
• Use the right hand to give and receive business cards.
• Business cards need not be translated into Hindi.
• Always present your business card so the recipient may read the card as it is handed to them.

References:

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Tugas Bahasa Indonesia 2 (4) : Tugas Personal

Usaha Kecil dan Menengah  ( UKM ) Salah Satu Tonggak Ekonomi Indonesia

Penelitian ini untuk mengetahui seberapa besar pengaruh usaha kecil dan menengah terhadap pertumbuhan ekonomi di Indonesia.  Usaha Kecil dan Menengah merupakan jenis usaha beskala kecil dan berdiri sendiri. Perkembangan UKM hingga saat  bisa dibilang telah mencapai puncaknya.  Banyak yang ikut berperan serta dalam memajukan usaha ini, misalnya saja berbagai Bank yang meminjamkan uang sebagai modal, serta peran dari pemerintah yang juga mempermudah terciptanya UKM dengan berbagai pembinaan dan kebijakannya. UKM di Indonesia menyumbang 60% dari PDB dan menampung 97% tenaga kerja.   Dalam pembetukannya dibutuhkan beberapa kriteria yakni sebagai berikut, UKM merupakan milik Warga Negara Indonesia, berbentuk usaha orang perorangan atau badan usaha yang tidak berbadan hukum atau badan usaha yang berbadan hukum termasuk koperasi, dapat berdiri sendiri dan memiliki kekayaan bersih paling banyak Rp. 200.000.000,- tidak termasuk tanah dan bangunan tempat usaha memiliki hasil penjualan tahunan paling banyak Rp. 1.000.000.000.   Usaha Kecil dan Menengah tidak lepas pula dari pungutan pajak, meski usaha tersebut tergolong jenis usaha kecil. Namun dengan demikian Pemerintah menetapkan beberapa kebijakan dan peraturan yan tentunya tidak memberatkan para pengusaha kelas menengah kebawah ini. Dengan adanya berbagai kemudahan untuk membentuk suatu usaha, maka akan seakan banyak para wirausahawan baru yang lahir dan tentunya mampu meningkatkan perekonomian di Indonesia.