UU Tentang Kode Etik Akuntan Publik dalam Menghadapi Era IFRS

           Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang-Undang No5 Tahun2011. Di dalam UU tersebut terdapat peraturan-peraturan yang harus di patuhi oleh akuntan public. Maka dari itu, muncullah suatu organisasi Ikatan Akuntansi Indonesia yang mengungkapkan bahwa menjadi seoarang akuntan mempunyai kewajiban untuk menjaga disiplin diri di atas dan melebihi yang disyaratkan oleh hukum dan peraturan. Dan muncullah yang namanya Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia.

Kode Etik Ikatan Akuntansi 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. Prinsip ini meminta komitmen untuk berperilaku terhormat, bahkan dengan pengorbanan keuntungan pribadi.

Prinsip- prinsip tersebut adalah:

Prinsip Pertama – Tanggung Jawab Profesi

Dalam melaksanakan tanggung-jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

Prinsip Kedua – Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.

Prinsip Ketiga – Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung-jawab profesionalnya dengan integritas setinggi mungkin.

Prinsip Keempat – Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

Prinsip Kelima – 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.

  

Prinsip Keenam – 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 dan kewajiban profesional atau hukum untuk mengungkapkannya.

Prinsip Ketujuh – Perilaku Profesional

Setiap anggota harus berprilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

Prinsip Kedelapan – 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 obyektivitas.

Selain itu, Kode Etik Profesi Akuntan Publik juga merinci aturan mengenai hal-hal berikut ini:

·         Seksi 200 Ancaman dan Pencegahan

·         Seksi 210 Penunjukan Praktisi, KAP, atau Jaringan KAP

·         Seksi 220 Benturan Kepentingan

·         Seksi 230 Pendapat Kedua

·         Seksi 240 Imbalan Jasa Profesional dan Bentuk Remunerasi Lainnya

·         Seksi 250 Pemasaran Jasa Profesional

·         Seksi 260 Penerimaan Hadiah atau Bentuk Keramah-Tamahan Lainnya

·         Seksi 270 Penyimpanaan Aset Milik Klien

·         Seksi 280 Objektivitas – Semua Jasa Profesional

·         Seksi 290 Independensi dalam Perikatan Assurance

Aturan Etika

1. Independensi, Integritas, Obyektivitas

2. Standar Umum dan Prinsip Akuntansi

3. Tanggung Jawab kepada Klien

4. Tanggungjawab kepada Rekan Seprofesi

5. Tanggungjawab dan Praktik Lain

Tantangan Akuntan Publik dalam Menghadapi Era IFRS

Seperti yang dikatakan Hanihani, tekad Ikatan Akuntansi Indonesia (IAI) sudah mulai menghadapi berbagai tantangan semenjak pertama kali diberlakukannya IFRS yaitu pada tahun 2012 bagi kalangan akuntansi Indonesia. Hal ini dapat dilihat dari banyak hal yang perlu diubah dari prinsip yang saat ini berlaku ke dalam IFRS. Beberapa hal tersebut seperti:

Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.

Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.

Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis

Dengan melihat perbedaan tersebut, bisa dikatakan Akutansi Publik Indonesia memerlukan dorongan akademisi untuk mengupdate bahan ajar yang merefleksikan perubahan dunia yang riil dalam lingkungan bisnis agar dapat merefleksikan perkembangan baru seperti meningkatnya penggunaan IFRS. Tantangan tersebut akan lebih terasa pada tahun 2015, yaitu pada saat diberlakukannya MEA (Masyarakat Ekonomi ASEAN) semua Akuntansi Publik ASEAN dapat bekerja di seluruh negara ASEAN, sehingga meningkatnya persaingan bagi Akuntansi Publik di Indonesia terutama bagi Akuntansi Publik Asing yang lebih mampu menggunakan IFRS dibandingkan Akuntansi Publik Indonesia.

SUMBER:

Kode Etik Akuntansi Publik.pdf

Kode Etik Akuntan Publik

Hanihani blogspot

Kode Etik

Akuntansi Bisnis

gumilarsukmawan blogspot

Jurnal Akuntan Publik.pdf

http://www.akuntansi.undip.ac.id/index.php?option=com_content&task=view&id=24&Itemid=1

http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik

http://cristefanus.blogspot.com/2011/10/etika-profesi-akuntan-publik.html

Life is a fair

entangled in confusion
time snatch sweetness of life
scrape all the beauty and painted in the late scratches
we've been above
as the bird began to get out of the cage
fly and start looking for what they want
a decent life we enjoy
but we also have to be under
worms that look like holes
to survive in order to face this cruel life
Life is a fair and rotates
it's just how we react to it
remain grateful and patiently
mutual respect and responsibility
so that we can survive in this life

I just want to be alone

if you're losing direction
what you want to do?
headache, the body weak, mind lazy to work, everything is there is no purpose.
agitated depressed ..
goodness knows what he was thinking.
just wanted to sleep. just wanted to rest. just want to be happy.
without disturbing the load, everything is lost.
there is no longer a problem.
This is the moment where I am in no mood talking to anyone.
did not want to meet anyone.
I just want to be alone

my father's birthday

 

June 24 is the anniversary of my father, what a pity my father on his birthday no one remembers when his birthday. me, my mother, my brothers had no one remembers. the funny thing is he suddenly texted to me who was on campus, with a message "hates more than annoyed" I reply sms "why the father?" in reply to her again "basically hates more than annoyed ..." then I replied again the message "What's with you? like a troubled child alone". after that I tell it to my friends, and they laughed at my story and said, "your father being the second puberty." we laughed again. after when he got in the house I will ask my father, "why father sms like that?" my father was silent. then my mom said, "your father's birthday". "Astagfirullah" I really forgot that today was my father's birthday. pouting like a small child my father. my father said, "no one remembers anniversary of the father". My oldest sister did not say happy birthday, he just phoned my father talking about the business. my father thought he remembered and wanted to say happy birthday my father. hahahaha sorry for my father. My second brother, he remembers the anniversary of my father but only through messages only, and even then only messages, "the father, there is not the feast?" it just does not say happy birthday. hahaha ... just keep in mind that the meal-feeding alone. sorry for my father. I completely forgot the anniversary of my father. focusing his thoughts to my mother who was ill. whereas a week before my mother and I had to remember that later on June 24, is the anniversary of my father, but on the day of his I totally forgot. I forgive my father, I am very dear to the father. Congratulations Birthday my father, hopefully long life, good health, and be a good and wise father to his children .. I'm sorry .. father dear our ..

Tired...

I'm tired of waiting for you here
until when are you going to make me worse?
until when are you going to make me cry
promise that makes you helplessly
promise it made ​​me even more want to stay away from you
because I know, you're not going to renege on a promise that
it will get me away to you
for what this is all we do
for what I've been be patient
even if in the end you're still not mine
even if in the end we will not be together
I'm so tired of all these
I hope something good happens to me
I hope whatever his decision later
it is a wonderful destiny given by Allah to us

remorse

indeed remorse always comes last. Why? fell for the second time. it feels really sore, but knows how to work but suddenly just forgot. I do not know! always so. do not believe it. stupid really stuck twice in the same thing. This really should be a learner for me. because it is the second time I was like this. lest there is a third time. I beg you. The brain do not let eror again if it is being working on the problems. I pray that more carefully and do not forget to mention when work on the problems. hopefully the results are satisfactory. although I very much doubt the answer, because I'm sure it was wrong from the start. but hopefully the added value of the presentation, attendance, and liveliness. hopefully! very hopeful.

miracle of love

love is like a drug that can cure and can also be painful

this is called the miracle of love

sometimes love can make people go crazy

crazy because it is painful, difficult to treat

sometimes love can also make people happy

eager to live, to go tomorrow

this is the love that can be treated

make people happy and not suffer from it

then confess all it was a miracle of love

may come a time where we have to stop loving someone

not because people stopped loving us

but because we realized that people would be happier if we let go

chicken-style yoghurt

ingredients:
1/4 kg chicken fillets
1/2 teaspoon salt
pepper to taste
1 tablespoon yogurt
1 medium onion
1/4 pieces of garlic
1/2 block maggie
1/2 teaspoon cornstarch
cooking oil for sauteing or frying chicken

step how to create:
diced chicken fillets, with salt and pepper, then marinade. fry until 3/4 cooked. saute garlic and onions until fragrant. add half cup water and 1 tablespoon yogurt and also maggie block

input previously fried chicken fried 3/4 cooked. after almost cooked add red and green peppers. before being appointed only give a little cornstarch to thicken the liquid alone. after the lift and serve.

ask for forgiveness

when we are no longer able to stand
to Everywhere all the people go?
no one cares
I somehow respond to this problem
Allah only place I seek refuge
Allah only place I ask
but, if I still deserve to request for help to Thee ya Allah
while I was still a lot of mistakes
I always sin, I'm so ashamed, ya Allah
Allah knows what is in my mind
I'm embarrassed, I'm sad, I despised, I soiled ..
Forgive, ya Allah, forgive ..
small butterflies surround me
as if he wanted to accompany i'm a sad heart
all that is happening today is the destiny Allah
and tomorrow we will never know what will happen
every night just wind roar that sounded in my ears
Help me, ya Allah. I'm sorry ...

tugas 3 [ other (s), a nother, the other (s) ]

Nama : Risma Puspitasari

NPM : 26210052 ( 10-5-2 )

Kelas : 3EB04

10. Jack has a lot of empty papers. He wants to use them for the task. He is going to take five papers. He is now using one paper. After that,he will take ______ . Then he will put _________ for later on.

Answer : 10. Jack has a lot of empty papers. He wants to use them for the task. He is going to take five papers. He is now using one paper. After that,he will take another one . Then he will put the other papers for later on.

5. There are many people in this Mall. Some people are on the third floor.__________ are on the second floor,shopping. __________ are on the first floor,watching the performance. _______ are on the basement.

Answer : 5. There are many people in this Mall. Some people are on the third floor. Other people  are on the second floor,shopping. Other ones are on the first floor,watching the performance. Others are on the basement.

2. We looked at five cars today.the first two were far too expensive,but _________ were reasonably priced.

Answer : 2. We looked at five cars today.the first two were far too expensive,but the other cars were reasonably priced.

let it be destiny that answer

if you know, how much I love you

I know our situation is difficult

but somehow it I'm very confident, if we will meet again

through the blessing of Allah

I will resigned  my heart it is

occurrence past let it be into our memories

Today our separate ways

either tomorrow or the next day for sure we will meet again

with certain circumstances, tomorrow is our hope

If indeed you are my path and created for me

I will have you again

if you're not my path and not created for me

I will stop expecting you

and let fate that answer all

soul mate surely met..

Puisi 5

hope to the moon

At night when the stars light up my room
I sit alone talking to the moon
I wish you were here with me and back again
All the people already saturated listening to me talk
Now the only moon that can hear me
Or am I a fool sits alone talking to the moon?
Do you ever hear me calling
Yes, because every night I'm talking to the moon
tell all of about you to the moon
Still trying to get you
With hope, you're also telling all of this to the moon
I know you're out there somewhere far away
You're still thinking of me..

just a dream

my name Risma Puspitasari, you can call me risma, ii or riri. I used to have the dream of being a dentist, but it's just a my dream because now my college majoring in accounting, which is a far cry to my ideals. I also had a dream to be a famous basketball player. That too must be thrown away, because it can not be the blessing of my parents and also my health does not allow. So, currently plays basketball just as a my hobby only. It's okay though right now I can play basketball only once a week, I was ecstatic. Basketball is my life. But my life is the fact that occur at this time. Enjoy life and continue to be grateful this time what happened was more wonderful than any kind.

Puisi 4

Confused

This heart is very lonely
Though beautiful star was dancing right up there
My steps immediately stalled without direction
Looked at the faces in the mirror
And ask yourself
Why do you love him so deep?
While his heart was not fully such as your love for him
You're a fool. very stupid
Mind and my heart were wrangling will never end
They also no one wants to budge
I do not know, what do they want?
Making this fragile body?
Or the soul this go crazy?
Why the answer is not growing up?
What shall I do, God?

Puisi 3

My heart

 

 

My heart is cracks could no longer united
Actually, cracked or missing?
I dont know
Because half of my heart is not working anymore to feel the love
Only live one, and even then only for you
Please give me back my heart!
So I can smile again
That way you come back to me..

Puisi 2

 Pain of Love

Sliced the hearts dont know how many parts have to be
Tears were saying tired because they have to keep falling cheeks
It was all just because of you
Because of you I'm getting lost direction
Shadow who dont want to be separated from my brain
The agency is also tired but love is still a passion for me to give to you

Puisi 1

The Gray Night
 

Night sunday always be the most beautiful of all young people are turbulent love
Except for me ..
Drizzle as if revealing what happened in my heart
I dont know whom the should my complain?
wall also refused to listen to my feelings
Cloudy tonight like nature very aware of my feelings

toefl 2

Nama   : Risma Puspitasari

Kelas   : 3EB04

NPM : 26210052

NO. 0

Mary is riding a horse. John is riding a horse

answer : both Mary and John are riding a horse

NO. 5

John can have tea, or John can have coffee

answer : John can have either tea or coffee

NO. 2

We could sell, or we could buy a car

answer : We either could sell or buy a car