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Daftar Pertanyaan Kelompok 2 untuk Kelompok 1 kelas 4EB16 "Etika Profesi Akuntansi"

Daftar Pertanyaan untuk Kelompok 1 kelas 4EB16 "Etika Profesi Akuntansi"
1.       Mengapa akuntan profesional harus memiliki etika profesi akuntansi?
2.       Berikan contoh kasus etika profesi akuntansi yang ada di Indonesia!
3.       Apa yang dimaksud dengan kompartemen?
4.       Dalam prinsip etika profesi akuntan ada “tanggung jawab profesi” sebutkan apa saja tanggung jawab profesi tersebut!
5.       Dalam etika teleologi terdapat 2 aliran yaitu aliran egoisme etis dan Utilitarianisme, apa perbedaan dari aliran tersebut dan berikan contohnya!
 

Etika Profesi Akuntan

Etika bisnis merupakan suatu rangkaian prinsip/aturan/norma yang harus diikuti apabila menjalankan bisnis. Etika bisnis terkait dengan masalah penilaian terhadap kegiatan dan perilaku bisnis yang mengacu pada kebenaran atau kejujuran berusaha (bisnis). Kebenaran disini yang dimaksud adalah etika standar yang secara umum dapat diterima dan diakui prinsip-prinsipnya baik oleh masyarakat, perusahaan dan individu. Perusahaan meyakini prinsip bisnis yang baik adalah bisnis yang beretika, yakni bisnis dengan kinerja unggul dan berkesinambungan yang dijalankan dengan mentaati kaidah-kaidah etika sejalan dengan hukum dan peraturan yang berlaku

Sejarah Perkembangan Profesi Akuntan

Profesi akuntan sudah ada sejak abad ke-15, walaupun sebenarnya masih dipertentangkan para ahli mengenai kapan sebenarnya profesi ini dimulai. Di Inggris pihak yang bukan pemilik dan bukan pengelola yang sekarang disebut auditor diminta untuk memeriksa mengenai kecurigaan yang terdapat di pembukuan laporan keuangan yang disampaikan oleh pengelola kekayaan pemilik harta.
Menurut sejarahnya para pemilik modal menyerahkan dananya kepada orang lain untuk dikelola/ dimanfaatkan untuk kegiatan usaha yang hasilnya nanti akan dibagi antara pemilik dan pengelola modal tadi. Kalau kegiatan ini belum besar umumnya kedua belah pihak masih dapat saling percaya penuh sehingga tidak diperlukan pemeriksaan. Namun semakin besar volume kegiatan usaha, pemilik dana kadang-kadang merasa was-was kalau-kalau modalnya disalahgunakan oleh pengelolanya atau mungkin pengelolanya memberikan informasi yang tidak obyektif yang mungkin dapat merugikan pemilik dana.
Keadaan inilah yang membuat pemilik dana membutuhkan pihak ketiga yang dipercaya oleh masyarakat untuk memeriksa kelayakan atau kebenaran laporan keuangan pengelola dana. Pihak itulah yang dikenal sebagai Auditor.
Akuntan adalah sebutan dan gelar profesional yang diberikan kepada seorang sarjana yang telah menempuh pendidikan di fakultas ekonomi jurusan akuntansi pada suatu unversitas atau perguruan tinggi dan telah lulus Pendidikan Profesi Akuntansi (PPAk). Berikut ini akan dibahas sejarah perkembangan profesi akuntan di Indonesia yang terbagi dalam 3 periode yaitu :

Bahasa Inggris Bisnis 2# - Tugas 4 'Review Game'

KLIK HERE TO DOWNLOAD FILE : Task 4 - Review Game

REVIEW GAME – HARVEST MOON

No one could have guessed that a farming sim would be so much fun. Sowing seeds, tilling soil, milking cows - it all sounds more like tedious work than engaging play, and yet somehow all of these activities come together to create an experience that doesn't feel at all like a chore. The game is Harvest Moon, and its concept of casting players as a young and unproven son trying to reclaim his father's farm was so well received 11 years ago that it went on to become the foundation for one of the gaming industry's longest-lasting and consistently entertaining franchises. Who could have guessed?

Jack is your character's name by default (though you can change it to whatever you want) and your adventure in Harvest Moon begins when your parents leave you, abandoned, alone at home on the family farm. The old farmhouse, chicken coop and surrounding fields have fallen into disrepair and it's up to you to restore them to pristine productivity in the span of two and a half years. At the end of that time (which is just 300 days by the game's internal calendar) your father reappears on the scene and assesses your work, either praising you for your diligence or admonishing you for being too lazy.

So Harvest Moon is an RPG/ simulation that plays out in a specific amount of time, and the way you choose to budget that time is where the core gameplay gets going. You can choose to focus on growing crops, working the land to produce bountiful harvests of turnips, potatoes, corn and the like. Or you can choose to center your efforts on livestock, raising a coop full of healthy chickens and a stable of milk-producing cattle. Or you can choose to just blow it all off and spend all your time exploring the mountainous countryside, fishing and taking trips to the spa. It's up to you.
The most successful strategy is likely a balanced combination of each of the above, but it will probably take you a while to find your rhythm -- Harvest Moon limits your total play time to 300 days, but then each individual day is also limited to a set portion of time as well. Jack can stay up as late as he wants plucking weeds and moving fenceposts around, but more physically-demanding activities like chopping up old tree stumps with the axe or pulverizing loose rocks with the hammer become impossible when the day's drawn on too long and he's too drained of energy.
It can be frustrating to see Jack get tired and the sun go down as quickly as it does each day, and new players may get turned off by the fact that this sim is so accurate in that regard. It's hard work to be a farmer, and it always does seem like you never have enough hours in the day. But with persistence you'll persevere, and you'll learn how to schedule Jack's time and energy well after the first week or so as you're also learning what it takes to successfully raise a healthy crop. Harvest Moon's planting and reaping aren't as simple as, say, Animal Crossing. Here you'll have to clear the land, and then use a hoe to prepare the earth, then sow the seed into the ground, then water the freshly-planted seed with the watering can. And that's just for starters. You'll also have to remember to re-water the plants each day and wait for several days to go by before your efforts bear any fruit (or rather, vegetables).
It can sound again like tedious work in laying out the formula one step at a time like that, but again Harvest Moon feels more rewarding than its individual components would suggest. You'll find yourself getting into a consistent rhythm after a while, and it's at that point that more of the game will open up to you -- you can find the free time to explore more of the game world and even catch the eye of some of the nearby village's local single girls. One of Harvest Moon's signature sidequests (and an element that has gone on to be an important part of the entire franchise) is that you can win the heart of any of several different eligible bachelorettes in town, and ultimately get married and have a family. Whether you choose to pursue that goal can also have an effect on the ending you earn after the two and a half years are finished, as there are multiple different ones you can potentially achieve.
This game can be played by all people and ages. but if viewed from the flow of the game, the game is less fit to be played by children, because in this game there is an interaction in which the characters will be in a relationship.



Bahasa Inggris 2 # - Tugas 3

TOPIC

KLIK HERE TO DOWNLOAD FILE: Task 3

Ebola vaccine passes safety test in Geneva trial

APR 1, 2015 - 23:00

The experimental Ebola vaccine partially tested at Geneva University Hospital (HUG) is safe and effective, results show. Attention now turns to follow-up trials in West Africa in the race to find a cure.

According to the results of the phase one clinical trial carried out at the HUG and at partner institutions in Europe and Africa, one of the most promising vaccine candidates, VSV-ZEBOV, triggers the production of antibodies capable of neutralising the Ebola virus.

These results, published on Wednesday in the New England Journal of Medicine, were based on 158 volunteers who participated in the trials that begun in November 2014. 
Most of the side effects from the vaccine were only “mild to moderate”, such as fever and muscle pain for one or two days.

The vaccine was developed by Canada’s public health agency and is licensed to two US companies, NewLink and Merck. The product had previously been tested on monkeys. Several other experimental vaccine candidates are currently in the pipeline at different stages of development.

Vaccines normally take years to develop, but the process has been fast-tracked due to the urgency. The current Ebola outbreak in West Africa has killed more than 10,300 people.
“It was a race against time,” explained Claire-Anne Siegrist, principal investigator and head of the vaccinology centre at the HUG.

“On September 10 we officially accepted the mandate from the World Health Organization (WHO). One month later the protocol was ready and submitted to Swissmedic [the Swiss Agency for Therapeutic Products] and one month later we had the authorisation to start the vaccination trial. I've never seen that before. It's not possible to go any faster.”

African trials
Attention now turns to West Africa: Guinea, Sierra Leone and Liberia. Phase three clinical trials recently launched there will determine whether the immune response triggered by vaccines like VSV-ZEBOV is able to protect the population against the Ebola virus, and whether large-scale campaigns are feasible.

Liberia has largely succeeded in getting its Ebola outbreak under control and was on its way to completing the 42 days without a new case – necessary to declare the country free of the disease – when it recorded one infection last month.

Sierra Leone has seen a fairly steady decline in cases in recent weeks. But the disease remains stubbornly entrenched in Guinea more than a year after the outbreak started and authorities are now stepping up efforts to eliminate the disease.

“The question is not resolved,” said Laurent Kaiser, head of the infectious diseases department at HUG. “Most new cases have not been identified as coming from an established chain of transmission, which poses lots of problems. The epidemic is clearly not under control and another reason to advance with the vaccine.”

‘Excellent response’
Last week the US National Institutes of Health reported that two experimental Ebola vaccines, one from GlaxoSmithKline and the other from Merck/NewLink, “appear to be safe” part way through a clinical trial being conducted in Liberia, which began on February 2.

In neighbouring Guinea, testing also started using the experimental Ebola vaccine VSV-ZEBOV on affected communities last week. The WHO plans to vaccinate around 10,000 people. Health workers will immunise the high-risk contacts around Ebola patients, thereby creating a “ring of immunity” around them. The vaccine has already been administered to some volunteer healthcare workers. The WHO said the first teams had received an “excellent response” from residents.

If the number of Ebola cases holds steady or increases, the WHO believes the Guinea study could be completed in six to eight weeks. But if the cases sharply decline, the outcome of the trial could encounter difficulties. Experiments need scores of patients with the virus in order to produce statistically significant results.

Vaccine tests are due to start on 5,000-6,000 front-line health workers in Sierra Leone this month.

SUMMARY OF THE TOPIC

An experimental Ebola vaccine tested on humans in Europe and Africa sparks the production of the antibodies needed to neutralise the deadly virus.

There is no licensed treatment or vaccine for Ebola, and the World Health Organization last year endorsed rushing potential ones through trials in a bid to stem the epidemic still simmering in west Africa.

That results, published on Wednesday in the New England Journal of Medicine, were based on 158 volunteers who participated in the trials that begun in November 2014.

Initial clinical trials of the VSV-ZEBOV candidate vaccine, manufactured by the Public Health Agency of Canada and developed by Merck, show that it "triggers the production of antibodies capable of neutralising the Ebola virus," the Geneva University Hospitals (HUG) said in a statement.

A study of the phase 1 clinical trials on 158 volunteers in Switzerland, Germany, Gabon and Kenya, published in the New England Journal of Medicine, also showed that the even small amounts of the vaccine could be effective.

Since the Ebola outbreak began in Guinea, the current Ebola outbreak in West Africa has killed more than 10,300 people.

Most of the side effects from the vaccine were only “mild to moderate”, such as fever and muscle pain for one or two days.

Liberia has largely succeeded in getting its Ebola outbreak under control and was on its way to completing the 42 days without a new case – necessary to declare the country free of the disease – when it recorded one infection last month.
Last week the US National Institutes of Health reported that two experimental Ebola vaccines, one from GlaxoSmithKline and the other from Merck/NewLink, “appear to be safe” part way through a clinical trial being conducted in Liberia, which began on February 2.

In neighbouring Guinea, testing also started using the experimental Ebola vaccine VSV-ZEBOV on affected communities last week. The WHO plans to vaccinate around 10,000 people. Health workers will immunise the high-risk contacts around Ebola patients. The vaccine has already been administered to some volunteer healthcare workers. The WHO said the first teams had received an excellent response from residents.

If the number of Ebola cases holds steady or increases, the WHO believes the Guinea study could be completed in six to eight weeks. But if the cases sharply decline, the outcome of the trial could encounter difficulties. Experiments need scores of patients with the virus in order to produce statistically significant results.

Vaccine tests are due to start on 5,000-6,000 front-line health workers in Sierra Leone this month.



GRAMMAR
Modal Verb
Funcion
Examples from the Poem
Other Examples
Will
To express the willingness or invitation
1.  Phase three clinical trials recently launched there will determine whether the immune response triggered by vaccines like VSV-ZEBOV is able to protect …
2.  Health workers will immunise the high-risk contacts around Ebola patients
1.  She will help you if you want.
2.  Will you marry me ?
Could
To express the permission in the past or the future
1.  WHO believes the Guinea study could be completed in six to eight weeks.
2.  outcome of the trial could encounter difficulties
Could you help me, please?



Function
Examples from the Poem
Other Examples
Simple Past Tense
Regular Verbs
This tense is used to express an action that is has happened in the past
1.  The experimental Ebola vaccine partially tested at Geneva University Hospital (HUG)
2.  According to the results of the phase one clinical trial carried out at the HUG
3.  Published on Wednesday in the New England Journal of Medicine
4.  were based on 158 volunteers who participated in the trials that begun in November 2014.
5.  The vaccine was developed by Canada’s public health agency and is licensed to two US companies
6.  The product had previously been tested on monkeys
7.  The current Ebola outbreak in West Africa has killed more than 10,300 people
8.  Liberia has largely succeeded in getting its Ebola outbreak under control
9.  when it recorded one infection last month.
10.           Last week the US National Institutes of Health reported that two experimental Ebola vaccines
11.           testing also started using the experimental Ebola vaccine VSV-ZEBOV on affected communities last week
12.           The WHO said the first teams had received an excellent response from residents.
I finished work, walked to the beach, and found a nice place to swim.

Irregular Verbs
were based on 158 volunteers who participated in the trials that begun in November 2014
They never went to school, they always skipped class.

Function
Examples from the song
Other Examples
To Be (am, are, is)
complementary word in a sentence that is used to connect from one word to another word
1.  Several other experimental vaccine candidates are currently in the pipeline at different stages of development.
2.  whether large-scale campaigns are feasible
3.  authorities are now stepping up efforts to eliminate the disease.
4.  Vaccine tests are due to start on 5,000-6,000 front-line health workers in Sierra Leone this month.
5.  Geneva University Hospital (HUG) is safe and effective, results show
6.  The question is not resolved
7.  The epidemic is clearly not under control and another reason to advance with the vaccine
8.  I am a good student
9.  She is a singer



MULTIPLE CHOICE



1.   where the experimental Ebola vaccine partially tested in the topic?
a.    Geneva University Hospital (HUG)
b.    Sierra Leone 
c.    Indonesia
d.    US Company

2.    How many people were killed by an outbreak of ebola?
a.    10.000 people
b.    9.300 people
c.    10.300 people
d.    9000 people

3.    How many volunteers who participated in the trial?
a.    100
b.    158
c.    1000
d.    500

4.    The experimental Ebola vaccine partially …. at Geneva University Hospital (HUG)
a.    Test
b.    Testing
c.    Tester
d.    Tested

5.    …. on Wednesday in the New England Journal of Medicine.
a.    Showing
b.    Show
c.    Published
d.    Publish

6.    When you called me I _____ TV.
a.    Watch
b.    was watching
c.    watched
d.    Watching
7.    When they _____ out, it was raining.
a.    were going
b.    went
c.    gone
d.    go
8.    When I _____ Peter, he was shopping.
a.    see
b.    saw
c.    was seeing
d.    seen

9.    I have ______ a beautiful rose for her.
a.    Bring
b.    Bringing
c.    Brought
d.    Brings

10.  Cats ____ fast.
a.    Run
b.    Runs
c.    Running
d.    Ran



Bahasa Inggris Bisnis 2 # - Tugas 2

FRIENDSHIP POEMS

KLIK HERE TO DOWNLOAD FILE: Friendship Poems

“The One Best Friend”
by: Belle


Thanks for being there for me,
through good times and bad times.
I will be on your side even if the the world ends.
When the world is going,
I will be here,
now and until the end.
You’re my Best Friend very best friend.
The one that I look up to.
The one that I run to, when I have a problem.
The one that I talk to.
Your the one best friend that was always there for me.
I wanna thank you for all the things you gave and showed me.



MEANING OF THE POEM

The One Best Friend…

Friendship poems are made by Belle to express his feelings towards someone whom she considered as her best friend. Choice of words used by Belle showed that she is a happy friendly and have one best friend. She considers that all problems can be solved if together. Belle can trust these people because it was only she who could be best friends.
Through Poem About Friendship is, Belle trying to show everyone that she has her best friend and Belle get through everything with him. Poem About Friendship above mayalso reflect the love Belle of the closest people as always there when needed.

GRAMMAR

Modal Verb
Funcion
Examples from the Poem
Other Examples
Will
To express the willingness (kemauan). Willingness can used in conditional sentence type 1 or invitation (undangan/ajakan).
1.  I will be on your side even if the the world ends. (Aku akan berada disisimu, bahkan jika dunia berakhir)
2.  I will be here, now and until the end. (Aku akan berada disini, sekarang dan hingga akhir)
1.  She will help you if you want. (Dia akan membantu Anda jika Anda mau)
2.  Will you marry me? (Maukah kamu menikah dengan saya?)
to make the decisions spontaneously / without a plan (simple future tense).
-
1.  I‘ll get a pen. (Aku akan mendapatkan pena)
2.  I'll give you a flower for you (Saya akan memberimu setangkai bunga)
3.  I'll be there for you. (Aku akan selalu ada untukmu)
4.  I'll be your shelter. (Aku mau jadi tempat bernaungmu)
To make the prediction.
-
The storm will come tonight. (Badai akan datang malam ini)



Function
Examples from the Poem
Other Examples
Simple Past Tense
Regular Verbs
This tense is used to express an action that is has happened in the past
I wanna thank you for all the things you gave and showed me.
(Aku ingin berterima kasih atas semua hal yang Kau berikan dan tunjukkan padaku)
I finished work, walked to the beach, and found a nice place to swim.
(Aku selesai bekerja, berjalan ke pantai, dan menemukan tempat yang bagus untuk berenang.)
Irregular Verbs
I wanna thank you for all the things you gave and showed me.
(Aku ingin berterima kasih atas semua hal yang Kau berikan dan tunjukkan padaku)
They never went to school, they always skipped class.
(Mereka tidak pernah pergi ke sekolah, mereka selalu melewatkan kelas.)



MULTI CHOICE

1. I ______ to your house.

a.    Went
b.    Goes
c.    Gone
d.    Going

2. here will make you being arrested.

a. Hide
b. Hidden
c. Hides
d. Hiding

3. Cats ____ fast.

a. Run
b. Runs
c. Running
d. Ran

4. I have ______ a beautiful rose for her.

a. Bring
b. Bringing
c. Brought
d. Brings

5. She is the best _____.

a. Singing
b. Sings
c. Singer
d. Singers

6. Your glass is empty. …. I get you some more fresh water?

a. Shall
b. Will
c.   Can
d.   Should


7. We …. like to visit that new store some day.

a. Shall
b. Will
c. Can
d. Would

8. You are sick, but you don’t come  hospital to see a doctor.
You …. visit him soon.

a. Would
b. Could
c.   Should
d. Will


9. “Rini is old enough. She …. know better than the others about it.

a. Will
b.Could
c. Must
d. Can

10. My motorcycle runs out of oil. I ….buy it because I will ride it to the meeting.

a.  Should
b.  Can
c. Must
d. Might