tag:blogger.com,1999:blog-8868216200806801632024-03-05T14:35:09.789-08:00Rochana OktafianiAnonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.comBlogger69125tag:blogger.com,1999:blog-886821620080680163.post-4952051587005353432016-06-27T19:07:00.004-07:002016-06-27T19:09:50.854-07:00Motivasi Kerja Mahasiswa Jurusan Akuntansi Setelah Mempelajari Bidang – Bidang Akuntansi<!--[if gte mso 9]><xml>
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<span style="font-family: "arial" , "sans-serif";">Mahasiswa akuntansi banyak
mempelajari bidang akuntansi, bukan hanya akuntansi keuangan perusahaan saja
tapi mempelajari akuntansi lainnya seperti Akuntansi Pajak, Audit, Akuntansi
Internasional, Akuntansi Biaya, Akuntansi Manajemen dan bahkan mempelajari ilmu
manajemen bisnis. Akuntansi merupakan seni dalam mengukur, berkomunikasi dan
menginterpretasikan aktivitas keuangan. Maslah yang dihadapi mahasiswa lulusan
akuntansi yaitu pekerjaan. Sekarang ini banyak pekerja lulusan lain dan bekerja
di bidang akuntansi seperti akunting. Hal ini membuat pera lulusan akuntansi
menjadi sulit untuk mendapatkan pekerjaan sesuai dengan bidangnya. Namun itu
tidak terlalu menjadi masalah untuk para mahasiswa lulusan akuntansi. Karena,
lulusan akuntansi dapet bekerja sebagai audit, staff pajak, kepala keuangan,
bahkan kita bias berbisni dan menjadi manajer karena saat di perkuliahan
mahasiswa lulusan akuntansi mempelajari ilmu manajemen dan bisnis.<span style="mso-spacerun: yes;"> </span>Jadi, mahasisawa lulusan akuntansi tidak
perlu takut terhadap pekerja akuntansi yang dati bukan jurusannya. Karena,
mahasiswa lulusan akuntansi banyak mempelajari ilmu akuntansi yang lain dan
luas.</span></div>
<br />
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tulisan Ini Adalah Salah Satu Bentuk Untuk Memenuhi
Tugas Mata Kuliah Akuntansi Internasional</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">
</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Nama<span style="mso-tab-count: 1;"> </span>: <b style="mso-bidi-font-weight: normal;">Rochana Oktafiani </b> </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dosen:
<b style="mso-bidi-font-weight: normal;">Jessica Barus, S.E., Mmsi.</b></span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"> </span></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">UNIVERSITAS GUNADARMA</span><br />
<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span><br />
<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 107%;">FAKULTAS EKONOMI</span> </span></div>
<br />
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<br /></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-36813075937548047222016-06-27T19:07:00.002-07:002016-06-27T19:11:40.934-07:00IFRS<!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">PERBEDAAN
SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL
RETURN</span></b></div>
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<span class="a"><span style="font-family: "arial" , "sans-serif";">Ira Febrianti</span></span></div>
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<span class="a"><span style="font-family: "arial" , "sans-serif";">Tona Aurora Lubis</span></span></div>
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<span class="a"><span style="font-family: "arial" , "sans-serif";">Wirmie Eka Putra</span></span></div>
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<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">International
Financial Reporting Standards (IFRS ) telah banyak digunakan
diberbagai negara di dunia. Sedangkan di Indonesia, dalam hal ini adalah Ikatan
Akuntan Indonesia (IAI), telah menetapkan pada tahun 2012 dan
perusahaan-perusahaan sudah mengadopsi penuh IFRS. </span><span class="a"><span style="font-family: "arial" , "sans-serif";">Fakta Awal perbedaan </span><span style="word-spacing: 44px;">sebelum dan sesudah penerapan </span><span style="word-spacing: 86px;">IFRS yang ditemukan peneliti </span><span style="word-spacing: 16px;">adalah pada laporan keuangan PT.</span></span><span style="font-family: "arial" , "sans-serif";"> </span><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Populasi penelitian adalah seluruh
perusahaan yang terdaftar di BEI pada tahun 2011 dan 2012. Metode pengambilan
sampel adalah dengan metode Judgement sampling , yaitu salah satu bentuk purposive
sampling.</span><span style="font-family: "arial" , "sans-serif";"> </span><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Penelitian
mengarah pada penyelidikan pada perbedaan antara dua kelompok berdasarkan
pengamatan, yaitu perbedaan sebelum dan sesudah penerapan IFRS, dengan cara
melakukan penelusuran data – data yang diperlukan dari laporan publikasi
perusahaan tahun 2011 dan 2012.</span><span style="font-family: "arial" , "sans-serif";">
S</span><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">impulan umum penelitian ini adalah terdapat perbedaan yang
signifikan terhadap laba bersih, ekuitas, abnormal return saham sesudah
penerapan IFRS. Hasil penelitian ini mendukung hasil penelitian – penelitian
sebelumnya, yang menunjukkan, bahwa IFRS berpengaruh terhadap laporan
keuangan dengan terdapatnya perbedaan yang signifikan sebelum dan sesudah
penerapan IFRS pada perusahaan yang terdaftar di pasar modal. <span style="color: #231f20;">Adapun saran penelitian ini adalah bagi i</span>nvestor,
informasi tentang laba bersih, ekuitas dan abnormal return saham di dalam
laporan keuangan setelah penerapan IFRS dapat digunakan sebagai informasi awal,
akan tetapi bukan penentu dalam pengambilan keputusan untuk berinvestasi. Hal
ini dikarenakan banyak faktor lain yang dapat mempengaruhi kinerja
perusahaan. Selanjutnya, saran bagi perusahaan yang telah ataupun akan masuk ke
bursa sebaiknya memperhatikan dan mempersiapkan diri untuk pengadopsian IFRS
pada PSAK di Indonesia untuk pasar global. </span></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tulisan Ini Adalah Salah Satu Bentuk Untuk Memenuhi
Tugas Mata Kuliah Akuntansi Internasional</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">
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<br /></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Nama<span style="mso-tab-count: 1;"> </span>: <b style="mso-bidi-font-weight: normal;">Rochana Oktafiani </b> </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dosen:
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<span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">UNIVERSITAS GUNADARMA</span><br />
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<![endif]--><span lang="IN" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 107%;">FAKULTAS EKONOMI</span> </span></div>
<br />Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-45838907543566300762016-06-27T19:04:00.002-07:002016-06-27T19:04:28.451-07:00Pengaruh Kinerja Perusahaan<!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 8.0pt; margin-left: 0in; margin-right: 66.0pt; margin-top: 12.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pengaruh Kualitas Informasi
Manajemen Terhadap Kinerja Manajerial (Survey pada perusahaan go-publik di Jawa
Barat) *)</span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 8.0pt; margin-left: 187.0pt; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Agus
Widarsono</span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 21.0pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Dalam mencapai tujuan tersebut
diperlukan suatu sistem informasi yang terarah dan teritegrasi dengan baik.
Perencanaan sistem informasi merupakan bagian dari sistem pengendalian
organisasi perlu mendapatkan perhatian, sehingga bisa diharapkan memberikan
kontribusi positif didalam mendukung keberhasilan sistem pengendalian
organisasi. Ukuran, bentuk, status, dan aktivitas perusahaan yang semakin luas
dan besar akan memperkompleks permasalahan yang dihadapi oleh perusahaan dan
manajemen perusahaan itu sendiri. Perusahaan yang telah <i style="mso-bidi-font-style: normal;">go-publik</i> seiring dengan tujuan atau tuntutan transparansi dan
efisiensi dari <i style="mso-bidi-font-style: normal;">stakeholder-</i>nya tentu
saja harus merencanakan sistem informasinya yang dapat menghasilkan informasi
yang bermanfaat bagi pengambilan keputusan yang dapat meningkatkan kinerjanya. Kinerja
manajerial diartikan sebagai salah satu faktor penting dalam perusahaan, karena
dengan meningkatnya kinerja manajerial diharapkan akan dapat meningkatkan
kinerja perusahaan, berdasarkan pandangan bahwa kinerja manajemen akan baik
jika ia memiliki kemampuan untuk menjalankan fungsi atau aktivitas bisnisnya
tersebut, dimana kemampuan tersebut dipengaruhi oleh informasi yang berkualitas
yang diperoleh dari sistem informasi yang terarah dan terintegrasi dengan baik,
guna mendukung manajemen dalam proses pengambilan keputusan. Objek Penelitian
pada penelitian ini adalah Karakteristik Informasi yang : <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Relevant, Reliable, Aggregation,
Timely, Understandable, Verifiable, </i></b>dan Kinerja Manajerial. Penelitian
dilakukan dengan mengirimkan kuisioner kepada para manajer menengah/fungsional,
yaitu para manajer perencanaan keuangan, perusahaan-perusahaan <i style="mso-bidi-font-style: normal;">go-publik </i>Aneka Industri di Jawa Barat
yang menjadi<i style="mso-bidi-font-style: normal;"> </i>responden dalam
penelitian ini. Dari model regresi dapat di lihat bahwa variabel kinerja
manajerial (Y) dijelaskan oleh variabel kualitas informasi manajemen (X)
sebesar koefisien determinasi (R<sup>2</sup>). Keputusannya F<sub>hitung</sub>
> F<sub>tabel</sub> berarti H <sub>0</sub> ditolak. Artinya benar bahwa,
kualitas informasi dengan karakteristik <i style="mso-bidi-font-style: normal;">Relevan,</i>
<i style="mso-bidi-font-style: normal;">Keandalan, Lengkap dan Ringkas, Tepat
waktu, Dapat dipahami, </i>dan<i style="mso-bidi-font-style: normal;"> Dapat
diverifikasi, </i>secara<i style="mso-bidi-font-style: normal;"> </i>serempak
berpengaruh terhadap kinerja manajerial. Selain pengaruh serempak dari variable
kualitas informasi manajemen terhadap kinerja manajerial selanjutnya dilakukan
pengujian secara partial untuk mengetahui pengaruh masing-masing sub variable
kualitas informasi manajemen terhadap kinerja manajerial sesuai hipotesis
kedua. t<sub>1 hitung</sub> > t <sub>tabel</sub> , hal ini membuktikan bahwa
hipotesis penelitian yang dikemukakan peneliti dapat teruji, untuk variabel X1
sampai dengan X4 dikatakan terdapat pengaruh tetapi tidak signifikan sedangkan
X5 dan X6 dapat dikatakan bahwa terdapat pengaruh yang signifikan. Pemanfaatan
informasi berkualitas yang diperoleh para manajer hendaknya terus dilakukan
sebagai dasar pengambilan keputusan dengan memperbaiki sistem pengolahan
informasi dari berbagai aspek termasuk pengembangan teknologi informasi
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Tugas Mata Kuliah Akuntansi Internasional</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-15990233562513140482016-06-27T19:02:00.000-07:002016-06-27T19:02:17.800-07:00Penerapan Sarbanes‐Oxley Act<!--[if gte mso 9]><xml>
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Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">SARBANES</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">OXLEY <i style="mso-bidi-font-style: normal;">ACT</i>, MUNGKINKAH DITERAPKAN DI INDONESIA?</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif";">Dr. Ronny Kusuma Muntoro MBA</span></b></div>
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<span style="font-family: "Arial","sans-serif";">Keadaan di Indonesia ini ternyata
tidak berbeda dengan yang terjadi di negara maju seperti Amerika Serikat. Peristiwa
Enron, Worldcom dan lainnya seakan mengukuhkan kecurigaan terhadap kesanggupan
auditor untuk menjalankan tugasnya secara efektif dan independen. Masyarakat
tidak dapat percaya bahwa tindakan tidak terpuji bahkan ilegal yang dilakukan
oleh manajemen perusahaan</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">perusahaan
tersebut dalam jangka waktu yang cukup lama tidak dapat dideteksi dan ditemukan
oleh auditor</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">auditor
yang melakukan pemeriksaan atas laporan keuangan dan bukti</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">bukti transaksinya. Kecurigaan dan
prasangka sinispun bertambah besar. Kecurigaan ini bahkan berubah menjadi
kemarahan, terutama dikalangan pemegang saham yang menyaksikan nilai
investasinya menurun akibat merosotnya kinerja pasar modal di AS. Kongres
Amerika, menyadari bahaya yang dapat timbul akibat hilangnya kepercayaan publik
(<i style="mso-bidi-font-style: normal;">public trust</i>) terhadap pasar modal,
dengan arsitek utamanya senator Paul Sarbanes dan wakil rakyat Michael Oxley,
mengeluarkan suatu <i style="mso-bidi-font-style: normal;">act</i> yang kini
dikenal sebagai <i style="mso-bidi-font-style: normal;">The</i> Sarbanes</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">Oxley <i style="mso-bidi-font-style: normal;">act.</i> Tujuan formal dari undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">undang
ini adalah <i style="mso-bidi-font-style: normal;">“to protect investors by
improving the accuracy and reliability of corporate</i> <i style="mso-bidi-font-style: normal;">disclosures made pursuant to the securities laws.” </i><span style="mso-spacerun: yes;"> </span>Walaupun pasar modal di Indonesia belum semaju
atau sebesar pasar modal di AS, prinsip</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">prinsip
dasar dari Sarbanes</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">Oxley
<i style="mso-bidi-font-style: normal;">act</i> sebenarnya relevan untuk
diterapkan di Indonesia. Tentunya diperlukan penyesuaian</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">penyesuaian yang dipandang perlu untuk
menghadapi kondisi di Indonesia, namun hendaknya senatiasa dijaga agar tujuan
pokok dari undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">undang
tersebut tetap tercapai. Disadari bahwa penerapan aturan</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">aturan pokok yang ada dalam undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";"> undang semacam Sarbanes</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">Oxley di Indonesia tidak mudah. Cukup
banyak kendala yang akan dihadapi, Pengalaman penerapan di AS memberikan
indikasi kepada kita mengenai beberapa kendala yang kemungkinan besar muncul
dalam penerapannya. Pada saat ini Indonesia tidak memiliki undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">undang yang mengatur industri audit
sekomprehensif Sarbanes</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">Oxley.
Walaupun demikian ada beberapa peraturan yang dikeluarkan beberapa pihak yang
berwenang yang secara terpisah memiliki beberapa kesamaan dengan komponen dari
Sarbanes Oxley. Kajian mengenai penyesuaian yang perlu dilakukan agar undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";"> undang tersebut sesuai dengan kondisi
Indonesia harus dilakukan dengan tetap menjaga agar tujuan</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">tujuan pokok dari undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">undang tersebut dapat tercapai. Dengan
melihat kepada pengalaman di AS, kita menyadari bahwa penyusunan Undang</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">undang dan perturan</span><span style="font-family: "Cambria Math","serif"; mso-bidi-font-family: "Cambria Math";">‐</span><span style="font-family: "Arial","sans-serif";">peraturan tersebut dan
pengimplementasiannya adalah pekerjaan yang tidak mudah dan berat namun kita
juga sadar bahwa ini harus segera dipikirkan dan ditangani secara serius.</span></div>
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Tugas Mata Kuliah Akuntansi Internasional</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"></span>
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<span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nama<span style="mso-tab-count: 1;"> </span>: <b style="mso-bidi-font-weight: normal;">Rochana
Oktafiani </b></span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"></span><span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><br />
<span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dosen<span style="mso-tab-count: 1;"> </span>: <b style="mso-bidi-font-weight: normal;">Jessica Barus, S.E.,
Mmsi.</b></span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"></span>
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<span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">UNIVERSITAS GUNADARMA</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">FAKULTAS EKONOMI</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-24181369565711930882016-05-07T03:54:00.002-07:002016-05-07T03:55:53.750-07:00MANAJEMEN RISOKO KEUANGAN<!--[if !mso]>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
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Name="List Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 5"/>
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Name="List Table 1 Light Accent 6"/>
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<w:LsdException Locked="false" Priority="52"
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</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:8.0pt;
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<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Para
eksekutif keuangan di seluruh dunia menghargai cara-cara baru dan imaginatif
untuk meminimalkan eksposur yang dihadapi atas volatilitas kurs valuta asing,
harga komoditas, tingkat suku bunga, dan harga sekuritas. Industri jasa
keuangan saat ini menawarkan banyak produk lindung nilai keuangan, termasuk <i style="mso-bidi-font-style: normal;">swap </i>mata uang, <i style="mso-bidi-font-style: normal;">swap </i>suku bunga, dan opsi. Pembuat standar akuntansi di seluruh
dunia saat ini melakukan pembahasan atas prinsip pengukuran dan pelaporan yang
tepat untuk produk-produk keuangan ini.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">HAL MENDASAR</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
utama manajemen risiko keuangan adalah untuk meminimalkan potensi kerugian yang
timbul dari perubahan tak terduga dalam harga mata uang, kredit, komoditas, dan
ekuitas. Risiko volatilitas harga yang dihadapi ini dikenal sebagai <b style="mso-bidi-font-weight: normal;">risiko pasar</b>. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Perantara jasa keuangan dan pencipta
pasar memberikan respons dengan menciptakan produk keuangan yang memungkinkan
seseorang pelaku pasar untuk mengalikan risiko perubahan harga tak terduga
kepada orang lain-<b style="mso-bidi-font-weight: normal;">pihak lawan</b>. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Risiko pasar terdapat dalam berbagai
bentuk. Meskipun fokus terhadap volatilitas harga atau tingkat, akuntan
manajemen perlu mempertimbangkan risiko lainnya. <b style="mso-bidi-font-weight: normal;">Risiko likuiditas </b>timbul karena tidak semua produk manajemen risiko
keuangan dapat diperdangkan secara bebas. Pasar yang sangat tidak likuid ini
misalnya sepeti real estat dan saham dengan kapitalisasi kecil. <b style="mso-bidi-font-weight: normal;">Diskontinuitas pasar </b>mengacu pada
risiko bahwa pasar tidak selalu menimbulkan perubahan harga secara bertahap. <b style="mso-bidi-font-weight: normal;">Risiko kredit </b>merupakan kemungkinan
bahwa pihak lawan dalam kontrak manajemen risiko tidak dapat memenuhi
kewajibannya. <b style="mso-bidi-font-weight: normal;">Risiko regulasi </b>adalah
risiko yang timbul karena pihak otoritas publim melarang penggunaan suatu
produk keuangan untuk tujuan tertentu. <b style="mso-bidi-font-weight: normal;">Risiko
pajak </b>merupakan risiko bahwa transaksi lindungi nilai tertentu tidak dapat
memperoleh perlakuan pajak yang diinginkan. <b style="mso-bidi-font-weight: normal;">Risiko akuntansi </b>adalah peluang bahwa suatu transaksi lindung nilai
tidak dapat dicatat sebagai bagian dari transaksi yang hendak dilindungi nilai.
</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">MENGAPA MENGELOLA
RISIKO KEUANGAN?</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pertumbuhan
jasa manajemen risiko yang cepat menunjukkan bahwa manajemen dapat meningkatkan
nilai perusahaan dengan mengendalikan risiko keuangan. <span style="mso-spacerun: yes;"> </span>Jika nilai perusahaan menyamai nilai kini arus
nilai kini arus kas masa depannya, manajemen potensi risiko yang aktif dapat
dibenarkan dengan beberapa alasan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pertama, manajemen eksposur membantu
dalam menstabilkan ekspektasi arus kas perusahaan. Aliran arus kas yang lebih
stabil dapat meminimalkan kejutan laba, sehingga meningkatkan nilai kini
ekspektasi arus kas. Laba yang stabil juga mengurangi kemungkinan risiko gagal
bayar dan kebangkrutan, atau risiko bahwa laba mungkin tidak dapat menutupi
pembayaran jasa utang kontraktual.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">PERANAN AKUNTANSI</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Akuntan
manajemen memainkan peranan yang penting dalam proses risiko manajemen. Mereka
membantu dalam mengidentifikasi eksposur pasar, mengkuantifisikasi keseimbangan
yang terkait dengan strategi respons risiko alternatife, mengukur potensi yang
dihadapi perusahaan terhadap risiko tertentu, mencatat produk lindung nilai
tertentu dan mengevaluasi efektivitas program lindung nilai.<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Identifikasi Risiko Pasar</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kerangka
dasar yang bermanfaat untuk mengidentifikasinberbagai jenis risiko market
berpotensi dapat disebut sebagai <b style="mso-bidi-font-weight: normal;">pemetaan
risiko</b>.<b style="mso-bidi-font-weight: normal;"> </b>Kerangka ini diawali
dengan pengamatan atas hubungan berbagai risiko pasar terhadap pemicu nilai
suatu perusahaan dan pesaingnya. Tampilan 11-2 menggambarkan kerangka dasar yang
dikembangkan oleh J.P. Morgan, sekarang bernama J.P. Morgan/Chase. Kami
menyebutkan sebagai <b style="mso-bidi-font-weight: normal;">kubus pemetaan
risiko</b>.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Istilah <b style="mso-bidi-font-weight: normal;">pemicu nilai </b>pada tampilan 11-2 mengacu pada kondisi keuangan dan
pos-pos kinerja operasi keuangan utama yang memengaruhi nilai suatu perusahaan.
Risiko pasar mengacu risiko kurs valuta asing dan suku bunga, serta risiko
harga komoditas dan ekuitas. Dimensi ketiga dari kubus pemetaan risiko melihat
hubungan antara risiko pasar dan pemicu nilai untuk masing-masing pesaing utama
perusahaan.</span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiSbT6IzuLikEPpwPqj9L_abKklGW0xUnLg1_bO4dWvIM88CsPgYfNS0W2gl812VeISS_ot0GGuu84WF0N5_H_TulKeEQmIflcLbATFDwRG7C4n1xNBN6WdHdwOyBfGwdrA_EaV1Z0jcyYy/s1600/Kubus+Pemetaan+Risiko.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="409" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiSbT6IzuLikEPpwPqj9L_abKklGW0xUnLg1_bO4dWvIM88CsPgYfNS0W2gl812VeISS_ot0GGuu84WF0N5_H_TulKeEQmIflcLbATFDwRG7C4n1xNBN6WdHdwOyBfGwdrA_EaV1Z0jcyYy/s640/Kubus+Pemetaan+Risiko.jpg" width="640" /></a></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="mso-no-proof: yes;"><br /></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Menguantifikasi Penyeimbang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Peran
lain yang dimainkan oleh para akuntan dalam proses manajemen risiko meliputi
proses kuantifikasi penyeimbang yang berkaitan dengan alternatif strategi
respons risiko. Mungkin manajemen lebih suka untuk mepertahankan beberapa
risiko yang dihadapi ketimbang harus melakukan lindung nilai apabila biaya
pelindung risiko disarankan lebih tinggi daripada manfaatnya.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Manajemen Risiko di Dunia dengan
Kurs Mengambang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Risiko
kurs valuta asing (valas) adalah salah satu bentuk risiko yang paling umum dan
aakan dihadapi oleh perusahaan multinasional. Dalam dunia kurs mengambang,
manajemen risiko mencakup (1) antisipasi pergerakan kurs, (2) pengukuran risiko
kurs valuta asing yang dihadapi perusahaan, (3) perancangan strategi
perlindungan yang memadai, dan (4) pembuatan pengendalian manajemen risiko
internal. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Peramalan atas Perubahan Kurs</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Dalam
mengembangkan program manajemen risiko nilai tukar, manajer keuangan harus
memiliki informasi mengenai kemungkinan arah, waktu, dan magnitudo perubahan
kurs. Karena menyadari prospek kurs sebelumnya, manajer keuangan dapat menyusun
ukuran-ukuran defensif memadai dengan lebih efisien dan efektif.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Potensi Risiko Translasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Potensi risiko </span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">translasi
mengukur pengaruh perubahan kurs valas terhadap nilai ekuivalen mata uang
domestic atas aktiva dan kewajiban dalam mata uang asing yang dimiliki oleh
perusahaan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kelebihan antara ativa terpapar
risiko dengan kewajiban terpapar (yaitu pos-pos dalam mata uang asing yang
ditranslasikan berdasarkan kurs kini) menyebabkan timbulnya posisi aktiva
terpapar bersih. Posisi ini sering disebut <b style="mso-bidi-font-weight: normal;">potensi
risiko positif</b>. Devaluasi mata uang asing relatif terhadap mata uang
pelaporan menimbulkan kerugian translasi. Sebaliknya, jika perusahaan memiliki
posisi kewajiban terpapar bersih atau<span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">potensi risiko negatif </b>apabila
kewajiban terpapar melebihi aktiva terpapar. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Laporan multi mata uang juga
memungkinan induk perusahaan untuk menggabungkan laporan potensi risiko yang
serupa dari seluruh anak perusahaan luar negerinya dan melakukan analisa secara
terus menerus potensi risiko translasi di seluruh dunia berdasarkan mata uang
nasional. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Potensi risiko transaksi</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.
Potensi risiko transaksi berkaitan dengan keuntungan dan kerugian niali tukar
valuta asing yang timbul dari penyelesaian transaksi yang berdenominasi dalam
mata uang asing. Tidak seperti keuntungan dan kerugian translasi, keuntungan
dan kerugian transaksi memiliki dampak langsung terhadap arus kas. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">Potensi
Risiko Akuntansi versus Ekonomi</b>. Kerangka pelaporan yang sebelumnya
dijelaskan menunjukkan potensi risiko valas yang dihadapi perusahaan pada suatu
waktu tertentu. Namun demikian, baik laporan potensi risiko translasi dan
transaksi tidak mengukur potensi risiko ekonomi suatu perusahaan. Ini merupakan
pengaruh perubahan nilai mata uang terhadap kinerja operasi dan arus kas masa
depan perusahaan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Strategi perlindungan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Strategi
ini mencakup lindung niali neraca, operasional, dan kontraktual.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Lindung Nilai Neraca</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.
Lindung nilai neraca dapat mengurangi potensi risiko yang dihadapi perusahaan
dengan menyesuaikan tingkatan dan nilai denominasi moneter aktiva dan kewajiban
perusahaan yang terpapar.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Lindung Nilai Operasional</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.
Bentuk perlindungan risiko ini berfokus pada variabel-variabel yang memengaruhi
pendapat dan beban dalam mata uang asing. Melalui peningkatan harga jual (untuk
penjualan yang ditagih dalam mata uang yang rentah terhadap devaluasi) secar
proposional terhadap perkiraan depresiasi mata uang ini akan membantu
perlindungan target margin kotor.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Lindung Nilai Kontraktual</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.
Berbagai instrument lindung nilai kontraktual telah dikembangkan untuk
memberikan fleksibilitas yang lebih besar kepada para manajer dalam mengelola
potensi risiko valuta asing yang dihadapi. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kebanyakan instrument keuangan ini
adalah <b style="mso-bidi-font-weight: normal;">derivatif</b>,<b style="mso-bidi-font-weight: normal;"> </b>dan bukan merupakan instrument <b style="mso-bidi-font-weight: normal;">dasar</b>. Instrumen keuangan dasar,
seperti perjanjian pembelian kembali (piutang), obligasi, dan modal saham,
memenuhi definisi akuntansi konvensional untuk aktiva, kewajiban, dan ekuitas
pemilik. Instrumen derivatif merupakan perjanjian kontraktual yang memberikan
hak atau kewajiban khusus dan memperoleh nilainya dari instrument keuangan atau
komoditas lainnya.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi untuk Produk Lindung
Nilai</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Produk
lindung nilai kontraktual merupakan kontrak atau instrument keuangan yang
memungkinkan penggunaannya untuk meminimalkan, menghilangkan, atau paling tidak
mengalihkan risiko pasar pada pundak pihak lain. Produk ini mencakup antara
lain kontrak <i style="mso-bidi-font-style: normal;">forward, future, swap</i>,
opsi, dan gabungan dari ketiganya, tetapi tidak terbatas hanya pada keempat hal
ini. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Perlakuan akuntansi untuk derivatif
keuangan yang telah diterima secara internasional adalah menetapkan nilai
produk menurut pasar dengan timbul keuntungan atau kerugian yang diakui sebagai
bagian dari laba nonoperasi. Setidaknya di Amerika Serikat, terdapat pengecualian
dalam beberapa kasus jika transaksi memenuhi kriteria lindung nilai yang
memadai, mencakup hal-hal berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pos-pos yang sedang dilindungi nilai
menimbulkan risiko pasar yang harus dihadapi perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan mendeskripsikan strategi
lindung nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan menentukan instrument yang
akan digunakan untuk lindung nilai</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan mencatat alasannya mengapa
lindung nilai yang dilakukan kemungkinan besar akan efektif dilakukan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Jika kriteria yang memadai tersebut
dapat dipenuhi, maka perusahaan dapat menggunakan keuntungan atau kerugian yang
diakui dari penilaian produk lindung nilai terhadap nilai pasar untuk
menghapuskan keuntungan dan kerugian dari transaksi yang dilindungi nilai
(sebagai contoh penjualana dan pembelian).</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kontrak <i style="mso-bidi-font-style: normal;">Forward </i>Valas</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kontrak <i style="mso-bidi-font-style: normal;">forward </i>valuta merupakan perjanjian untuk mengirimkan atau menerima
jumlah mata uang tertentu yang dipertukarkan dengan mata uang domestik, pada
suatu tanggal di masa mendatang, berdasarkan kurs tetap yang disebut sebagai <b style="mso-bidi-font-weight: normal;">kurs forward</b>. Perbedaan antara kurs
forward dan kurs spot yang berlaku pada tanggal kontrak <i style="mso-bidi-font-style: normal;">forward </i>menimbulkan adanya premium (apabila kurs <i style="mso-bidi-font-style: normal;">forward </i>> kurs spot) atau diskon
(kurs <i style="mso-bidi-font-style: normal;">forwars</i> < kurs spot). </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tingkat
premium dan diskon yang dikalikan dengan jumlah mata uang asing yang akan
diterima atau jumlah <b style="mso-bidi-font-weight: normal;">nominal </b>kontrak
yang akan diserahkan menghasilkan premium atau diskonto atas kontrak <i style="mso-bidi-font-style: normal;">forward</i>. Kontrak <i style="mso-bidi-font-style: normal;">forward </i>juga menimbulkan keuntungan atau kerugian transaksi apabila
kurs pada tanggal transaksi berbeda dari kurs yang berlaku pada tanggal laporan
keuangan interim atau tanggal penyelesaian. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Future Keuangan </span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Suatu
kontrak <i style="mso-bidi-font-style: normal;">future </i>keuangan memiliki
sifat yang mirip dengan kontrak <i style="mso-bidi-font-style: normal;">forward</i>.
Seperti halnya <i style="mso-bidi-font-style: normal;">forward, future </i>merupakan
komitmen untuk membeli atau menyerahkan sejumlah mata uang asing pada suatu
tanggal tertentu di masa depan dengan harga yang sudah ditentukan. Atau dengen
cara lain, <i style="mso-bidi-font-style: normal;">future </i>juga digunakan
untuk penyelesaian tunai selain penyerahan, dan dapat dibatalkan sebelum
pengiriman dengan melakuakan kontrak penyeimbang untuk instrument keuangan yang
sama. Berkebalikan dari kontrak <i style="mso-bidi-font-style: normal;">forward</i>,
perjanjian <i style="mso-bidi-font-style: normal;">future </i>merupakan kontrak
dalam bentuk standar, yang berisi provisi standar terkait dengan ukuran dan
tanggal pengiriman, dan diperdagangkan pada sebuah bursa terorganisir, dinilai
berdasarkan nilai pasar pada akhir tiap-tiap hari dan harus memenuhi ketentuan
margin periodik. Kerugian atas kontrak <i style="mso-bidi-font-style: normal;">future
</i>ini menimbulkan penambahan margin (<i style="mso-bidi-font-style: normal;">margin
call</i>); sedangkan keuntungan menimbulkan pembayaran tunai.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Opsi mata uang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Opsi
mata uang memberikan hak kepada pembeli untuk membeli (<i style="mso-bidi-font-style: normal;">call</i>) atau menjual (<i style="mso-bidi-font-style: normal;">put</i>) suatu
mata uang dari pihak penjualan (pembuat) berdasarkan harga (eksekusi) tertentu
pada atau sebelum tanggal kadaluwarsa (ekskusi) yang telah ditentukan. Opsi
jenis Eropa hanya dapat dieksekusi pada tanggal kadaluwarsa. Opsi jenis Amerika
dapat dieksekusi kapan saja hingga tanggal kadaluwarsa. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Swap Mata Uang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Swap mata uang </span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">mencakup
pertukaran saat ini dan di masa depan atas dua mata uang yang berbeda
berdasarkan kurs yang telah ditentukan sebelumnya. Swap mata uang memungkinkan
perusahaan untuk mendapat akses terhadap pasar modal yang sebelum tidak didapat
diakses dengan biaya yang relatif rendah. Swap ini juga memungkinkan perusahaan
untuk melakukan lindung nilai terhadap risiko kurs yang timbul dari kegiatan
usaha internasional. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan Akuntansi </span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">FASB
menerbitkan FAS No. 133, yang diklarifikasi melalui FAS 149 pada bulan April
2003, untuk memberikan pendekatan tunggal yang komprehensif atas akuntansi
untuk transaksi derivatif dan lindung nilai. IFRS (dahulu IAS) No. 39, yang
baru saja direvisi, berisi panduan yang untuk pertama kalinya memberikan
tuntunan yang universal terhadap akuntansi untuk derivatif keuangan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Sebelum kedua standar ini dibuat,
standar akuntansi global untuk produk derivatif tidak lengkap, tidak konsisten
dan dikembangkan secara bertahap.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Provisi dasar standar ini adalah:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Seluruh
instrument derivatif dicatat pada neraca sebagai aktiva dan kewajiban.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan
dan kerugian dari perubahan dalam nilai wajar instrument derivatif bukanlah
aktiva atau kewajiban.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Lindung
nilai haruslah sangat efektif agar layak mendapatkan perlakuan akuntansi
khusus; yaitu keuntungan atau kerugian atas instrument lindung nilai secara
tepat harus mengimbangi keuntungan atau kerugian sesuatu yang dilindungi nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Hubungan
lindung nilai harus terdokumentasi secara lengkap demi manfaat pembaca laporan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan
atau kerugian dari <b style="mso-bidi-font-weight: normal;">investasi bersih
dalam mata uang asing </b>(posisi aktiva atau kewajiban terpapar bersih) pada
awalnya dicatat dalam laba komprehensif lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan
atau kerugian dari lindungan nilai terhadap <b style="mso-bidi-font-weight: normal;">arus kas masa depan yang belum pasti, </b>seperti perkiraan penjualan
ekspor, pada awalnya diakui sebagai bagian dari laba komprehensif.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 21.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Isu Praktik</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kompleksitas
pelaporan keuangan juga semakin meningkat jika lindung nilai dianggap tidak
“sangat efektif” untuk mengimbangi risiko valas. Namun demikian istilah <b style="mso-bidi-font-weight: normal;">sangat efektif </b>ini merupakan sesuatu
yang subjektif ini merupakan sesuatu yang subjektif. Secara teori, sangat
efektif berarti terdapat korelasi yang negatif sempurna antara perubahan dalam
nilai atau arus kas derivatif dan perubahan dalam nilai atau arus kas atas
sesuatu yang dilindungi nilai tersebut. FASB merekomendasikan kisaran sebesar
80-120%. Jika hubungan ini tidak terpenuhi, lindung nilai dihentikan dan
keuntungan atau kerugian yang ditangguhkan sebelumnya diakui dalam laba
berjalan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">LINDUNG NILAI ATAS
AKTIVA, KEWAJIBAN YANG DIAKUI ATAU KOMITMEN PERUSAHAAN YANG BELUM DIAKUI</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pada
tanggal 1 September, sebuah perusahaan manufaktur Kanada menjual secara kredit
barang dagang kepada sebuah importir Meksiko dengan jumlah 1 juta peso Meksiko
(Mexican Peso-Mp). Kurs dolar Kanada / Peso adalah C$0,14 = Mp1. Piutang dalam
peso itu akan jatuh tempo dalam waktu 90 hari. Nilai peso mulai terdepresiasi
sebelum piutang itu tertagih. Pada akhir bulan, kurs dolar Kanada / Peso adalah
C$0,13 = Mp1; Pada tanggal 1 Desember adalah C$0,11 = Mp1. Eksportir Kanada
berhadap untuk menerima C$140.000 untuk piutang sebesar Mp1.000.000 jika kurs
spot tetap tidak berubah hingga 1 Desember. Untuk menghindari risiko menerima
lebih kecil dari C$140.000 apabila nilai peso menurun sebelum 1 Desember,
eksportir Kanada tersebut membeli kontrak <i style="mso-bidi-font-style: normal;">forward
</i>pada tanggal 1 September untuk menyerahkan Mp1.000.000 dalam dolar Kanada
pada tanggal 1 Desember dengan kurs <i style="mso-bidi-font-style: normal;">forward
</i>C$0,13 = Mp1. Dalam contoh ini, peso dijual sebesar diskon, karena kurs
spot lebih besar daripada kurs forward. Total diskon atas kontrak <i style="mso-bidi-font-style: normal;">forward </i>itu adalah C$10.000 [(Kurs spot
C$0,14 – Kurs forward C$0,13) x jumlah nominal Mp1.000.000] dan merupakan harga
atas pengurangan ketidakpastian. Akibtnya, eksportir Kanada itu mengubah status
penerimaan sebesar C$140.000 yang tidak pasti menjadi penerimaan sebesar C$130.000
yang pasti. Pada tanggal laporan keuangan berikutnya sebelum jatuh tempo,
jumlah kontrak <i style="mso-bidi-font-style: normal;">forward </i>(kewajiban
dalam peso) dikalikan dengan kurs spot yang berlaku pada tanggal tersebut.
Perubahan dalam kurs spot menyebabkan keuntungan atau kerugian transaksi
terhadap kontrak forward. Dengan demikian, jika kurs yang berlaku pada tanggal
1 Desember adalah C$0,11 = Mp1, maka eksportir Kanada memperoleh keuntungan
besar C$30.000 (Kurs spot 0,14 – kurs spot masa depan C$0,11 = Kewajiban sebesar
Mp1.000.000). Seandainya kontrak <i style="mso-bidi-font-style: normal;">forward </i>tidak
dibeli, maka eksportir tersebut hanya menerima sebesar C$110.000 dari konversi
piutang dagang sebesar Mp1.000.000. Dengan demikian, kontrak <i style="mso-bidi-font-style: normal;">forward </i>mengimbangi kerugian transaksi
atas piutang dalam mata uang asing dengan keuntungan transaksi yang berasal
dari utang dalam mata uang asing. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Tampilan 11-12 menunjukan ayat
jurnal akuntansi untuk kontrak <i style="mso-bidi-font-style: normal;">forward</i>
mata uang yang baru dijelaskan, dengan mengasumsikan bahwa laporan keuangan
disusun pada tanggal 30 September sebelum penyelesaian transaksi dalam peso.
Kurs pada tanggal 30 September adalah C$0,13 = Mp1.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Perlakuan akuntansi yang sama dapat
terjadi jika eksportir Kanada tersebut melakukan perjanjian penjualan pada
tanggal 1 September untuk mengirimkan barang dan menerima pembayaran sebesar
Mp1.000.000 dari importir Meksiko dalam 3 bulan ke depan, dan untuk mengirimkan
barang segera dan menunggu beberapa saat untuk menerima pembayaran. Jenis
kontrak wajib ini dikenal sebagai <b style="mso-bidi-font-weight: normal;">komitmen
mata uang asing</b>.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="background: lime; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tampilan 11-12 Lindung Nilai Transaksi
dalam Mata Uang Asing</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1 Sep<span style="mso-tab-count: 1;"> </span>Piutang
kontrak (CS)<span style="mso-tab-count: 6;"> </span>C$130.000<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Diskon
tangguhan<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify; text-indent: -2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang
Kontrak Mp<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>140.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>(Untuk
mencatat perjanjian dengan pedagang valuta asing untuk</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify; text-indent: -2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>menukarkan
Mp1.000.000 yang berharga C$140.000 dengan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify; text-indent: -2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>C$130.000
dalam waktu 3 bulan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">30 Sep<span style="mso-tab-count: 1;"> </span>Utang
kontrak Mp<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan
transaksi (lindungi nilai)<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>10.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Untuk
mencatat keuntungan transaksi dari nilai ekuivalen dolar </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">yang
berkurang atas utang kontrak forward C$0,14-C$0,13 x</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Mp1.000.000)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">30 Sep<span style="mso-tab-count: 1;"> </span>Beban
diskon<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>3.333 </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify; text-indent: -2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Diskon
tangguhan<span style="mso-tab-count: 8;"> </span>
3.333 </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>(Amortisasi
diskon tangguhan untuk 1 bulan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1 Des<span style="mso-tab-count: 1;"> </span>Utang
kontrak Mp<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan
transaksi (lindungi nilai)<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Mencatat
keuntungan transaksi tambahan dengan menyesuaikan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">kontrak terhadap kurs kini baru
C$0,13-C$0,11 x Mp1.000.000)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1 Des<span style="mso-tab-count: 1;"> </span>Beban
diskon<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>6.667 </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify; text-indent: -2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Diskon
tangguhan<span style="mso-tab-count: 8;"> </span>
6.667 </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>(Amortisasi
diskon tangguhan untuk 1 bulan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1 Des<span style="mso-tab-count: 1;"> </span>Utang
kontrak Mp<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>110.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kas
peso Meksiko<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>110.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Mencatat
penyerahan Mp1.000.000 kepada pedagang valuta</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">asing;
uang sebesar Mp1.000.000 diperoleh dari penerimaan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">piutang
dari importer Meksiko)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify; text-indent: -42.55pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1 Des<span style="mso-tab-count: 1;"> </span>Kas<span style="mso-tab-count: 9;"> </span><span style="mso-spacerun: yes;"> </span>130.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Piutang
kontrak (C$)<span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>130.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Mencatat
penerimaan kas sebesar C$130.000 menurut kontrak </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">forward)</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">LINDUNG NILAI INVESTASI
BERSIH DALAM OPERASI LUAR NEGERI</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="background: lime; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tampilan 11-13 Lindung Nilai Posisi
Kewajiban Terpapar Bersih</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.4pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">30 Sep</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 288.5pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Piutang Kontrak (¥)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Premium tangguhan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Utang Kontrak $</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(untuk mencatat perjanjian dengan
perdagangan valuta asing untuk menukarkan $1.021.950 dengan ¥135.000 dalam
waktu 90 hari)</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">$1.148.175</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>8.775</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.156.950</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.4pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">31 Des</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 288.5pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Piutang Kontrak (¥)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan transaksi
lindung nilai</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Untuk mencatat keuntungan transaksi
dari peningkatan nilai ekuivalen dolar atas piutang kontrak forward
$0,008640-$0,008505 x ¥135.000.000) </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>18.225</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>18.225</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.4pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">31 Des</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 288.5pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Beban Premium</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Premium tangguhan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Amortisasi premium tangguhan untuk 1
bulan)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>8.775</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>8.775</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.4pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">31 Des</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 288.5pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Utang kontrak $</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Mencatat pembelian ¥135.000.000) *</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.4pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">31 Des</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 288.5pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Mata uang asing</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Piutang Kontrak (¥)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Mata uang asing</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -15.85pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(Mencatat penerimaan sebesar
¥135.000.000 dari perdagangan asing dan konversinya)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400 </span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span>1.116.400</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Sebagai contoh, misalkan suatu
perusahaan afiliasi luar negeri di Jepang yang menggunakan tahun kalender AS
memiliki posisi kewajiban terpapar bersih sebesar ¥135.000.000 pada tanggal 30
September. Mata uang fungsionalnya adalah dolar. Untuk meminimalkan kerugian
translasi yang disebabkan oleh apresiasi yen yang tidak terduga, induk
perusahaan AS membeli kontrak <i style="mso-bidi-font-style: normal;">forward </i>untuk
menerima ¥135.000.000 dalam waktu 90 hari dengan kurs <i style="mso-bidi-font-style: normal;">forward </i>sebesar $0.008570. Kurs pada akhir tahun adalah sebagai
berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Kurs spot 30 September<span style="mso-tab-count: 4;"> </span>$0.008505</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Kurs <i style="mso-bidi-font-style: normal;">forward </i>90 hari pada 30 September<span style="mso-tab-count: 2;"> </span>$0.008570</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Kurs spot 31 Desember<span style="mso-tab-count: 4;"> </span>$0.008640</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Analisis
transaksi atas lindung nilai ini dapat dilihat pada tampilan 11-13.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Contoh ini meringkas pengaruh pajak.
Perkiraan kerugian translasi sebesar $18.225 (kewajiban terpapar bersih
[¥135.000.000 x ($0.008640 - $0.008505)] diimbangi dengan keuntungan transaksi
atas kontrak <i style="mso-bidi-font-style: normal;">forward </i>sebesar $18.225
dikurangi dengan beban premium sebesar $2.025. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">BERSPEKULASI DALAM MATA
UANG ASING</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kontrak
<i style="mso-bidi-font-style: normal;">forward </i>yang dibeli untuk spekulasi
pada awalnya dicatat sebesar kurs <i style="mso-bidi-font-style: normal;">forward</i>.
(Kurs <i style="mso-bidi-font-style: normal;">forward </i>merupakan indikator
kurs spot yang terbaik yang berlaku jika kontrak telah jatuh tempo). </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Misalkan spekulasi yen sebelumnya
(dalam Tampilan 11-13) menyusun laporan keuangan bulanan dan akhir tahun.
Seluruh fakta yang ada tetap sama kecuali bahwa kurs <i style="mso-bidi-font-style: normal;">forward </i>yen untuk 60 hari adalah $0.008525 pada akhir bulan
Oktober. Piutang kontrak pada awalnya akan dicatat berdasarkan kurs <i style="mso-bidi-font-style: normal;">forward</i><span style="mso-spacerun: yes;">
</span>90 hari atau sebesar $1.156.950. Pada akhir bulan Oktober, keuntungan
transaksi atas kontrak <i style="mso-bidi-font-style: normal;">forward </i>adalah
sebesar $6.075 atau ¥135.000.000 x [$0.008570 (kurs <i style="mso-bidi-font-style: normal;">forward</i><span style="mso-spacerun: yes;"> </span>90 hari pada tanggal
30 September) - $0.008525 (kurs <i style="mso-bidi-font-style: normal;">forward</i><span style="mso-spacerun: yes;"> </span>60 hari pada tanggal 31 Oktober)]. Keuntungan
ini diakui dalam laba kini. Karena kontrak dalam mata uang asing dicatat
sebesar kurs <i style="mso-bidi-font-style: normal;">forward</i>, tidak ada
diskon atau premium yang diakui.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">PENGUNGKAPAN</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Sebelum
dikeluarkannya standar seperti FAS 133 dan IAS 39, pengungkapan keuangan
perusahaan tidak memberi tahu kepada pembaca apakah atau sejauh mana manajemen
telah menggunakan kontrak derivatif. Melakukan analisis atas pengaruh potensial
kontrak derivatif terhadap kinerja yang dilaporkan dan terhadap karakteristik
risik suatu perusahaan merupakan hal yang sukar dilakukan. Pengungkapan yang
diwajibkan oleh FAS 133 dan IAS 39 sedikit banyak telah menyelesaikan masalah
ini. Pengungkapan itu antara lain:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
dan strategi manajemen risiko untuk melakukan transaksi lindung nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Deskripsi
pos-pos yang dilindungi nilai </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Identifikasi
risiko pasar dari pos-pos yang dilindungi nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Deskripsi
mengenai instrument lindungi nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
yang tidak dimasukkan dalam penilaia efektivitas lindung nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Justifikasi
awal (apriori) bahwa hubungan lindungi nilai tersebut akan sangat efektif untuk
meminimalkan risiko pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
berjalan mengenai efektivitas lindung nilai aktual dari seluruh derivatif yang
digunakan selama periode berjalan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.25pt; mso-add-space: auto; text-align: justify;">
<span style="mso-ignore: vglayout; position: relative; z-index: 251661312;"><span style="height: 7px; left: -38px; left: 0px; position: absolute; top: -326px; width: 579px;"><img height="7" src="file:///C:\Users\X450CA\AppData\Local\Temp\msohtmlclip1\01\clip_image003.png" width="579" /></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"> </span></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kendali
Keuangan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Setiap strategi manajemen risiko
keuangan harus mengevaluasi efektivitas program lindung nilai. Umpan balik dari
sistem evaluasi yang berjalan akan membantu untuk menyusun pengalaman
kelembagaan dalam praktik manajamen risiko. Penilaian kinerja program manajemen
risiko juga memberikan informasi mengenai kapan strategi yang ada sudah tidak
lagi tepat untuk dilakukan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Poin-poin
Pengendalian Keuangan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Sistem evaluasi kinerja terbukti
bermanfaat dalam berbagai sektor. Sektor ini mencakup, tetapi tidak terbatas
pada, bagian treasuri perusahaan, pembelian dan anak perusahaan luar negeri.
Kontrol terhadap bagian treasuri perusahaan mencakup pengukuran kinerja seluruh
program manajemen risiko nilai tukar, mengidentifikasi lindung nilai yang
digunakan, dan pelaporan hasil lindung nilai. Sistem evaluasi tersebut juga
mencakup dokumentasi atas bagaimana dan sejauh apa bagian treasuri perusahaan
membantu unit usaha lainnya dalam organisasi itu. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">ACUAN
YANG TEPAT</span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Objek dari manajemen risiko adalah
untuk mencapai keseimbangan antara pengurangan risiko dan biaya. Dengan
demikian, standar yang tepat yang digunakan untuk menilai kinerja aktual
merupakan bagian yang diperlukan dalam setiap sistem penilaian kinerja. Acuan
ini perlu diperjelas di bagian awal sebelum pembuatan program perlindungan dan
harus didasarkan pada konsep biaya kesempatan. Dalam manajemen risiko valuta
asing, pertanyaan-pertanyaan berikut ini harus dipertimbangkan ketika hendak
memilih sebuah acuan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Apakah
acuan yang tepat mewakili suatu kebijakan yang seharusnya diikuti?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Apakah
acuan ini dapat diperjelas di bagian awal?</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Apakah
acuan ini memberikan strategi dengan biaya yang lebih rendah dibandingkan
alternatif lainnya?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Jika program manajemen risiko valas
tersentralisasi, maka acuan yang tepat dapat digunakan untuk mengukur
keberhasilan program perlindungan risiko perusahaan merupakan program yang
dapat diimplementasikan oleh manajer setempat. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Sistem Pelaporan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Sistem
pelaporan risiko keuangan harus dapat merekonsiliasikan sistem pelaporan
internal dan eksternal. Kegiatan manajemen risiko (khususnya yang dikelola oleh
bagian treasuri perusahaan) memiliki orientasi ke depan. Namun demikian, pada
akhirnya mereka harus merekonsiliasi dengan pengukuran potensi risiko dan
akun-akun keuangan untuk keperluan pelaporan eksternal. Manajemen risiko
keuangan merupakan contoh utama di mana keuangan perusahaan dan akuntansi
sangat berkaitan erat. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Contoh
Perusahaan yang Menerapkan Manajemen Risiko Keuangan</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Dalam laporan
keuangan tahunan periode 2014 </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">The Walt Disney Company</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">, dapat
menunjukkan praktik penerapan manajemen risiko keuangan. <span style="mso-bidi-font-weight: bold;">Dimana manajemen risiko keuangan terdiri
dari: (a) </span></span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Interest Rate Risk Management</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">,</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> </span></i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">(b)</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> </span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Foreign
Exchange Risk Management,</span></i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> (c) </span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Commodity
Price Risk Management</span></i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">, (d) </span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Risk
Management – Other Derivatives Not Designated as Hedges</span></i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">, (e) </span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Contingent Features and Cash Collateral.</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Referensi
:</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Frederick D.S.
Choi, dan Gary K. Meek, <i>International Accounting, Buku 2 Edisi 5.
</i>Jakarta: Salemba Empat,2005.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Laporan Keuangan </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">The
Walt Disney Company Tahun 2014</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 150%;">Tulisan Ini Adalah Salah Satu Bentuk
Untuk Memenuhi Tugas Mata Kuliah Softskill Akuntansi Internasional</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 21.3pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> Nama
: <b>S.
Latifah</b></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">
Rochana O.</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> Dosen
Matkul : <b>Jessica B., SE., MMSi</b></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 21.3pt;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 150%;">UNIVERSITAS GUNADARMA</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 150%;">FAKULTAS EKONOMI</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-71952269174732160042016-05-07T03:49:00.003-07:002016-05-07T03:51:28.610-07:00HARMONISASI AKUNTANSI INTERNASIONAL<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">PENDAHULUAN</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">“Harmonisasi”
merupakan proses untuk meningkatkan kompatibilitas (kesesuaian) praktik
akuntansi dengan menentukan batasan-batasan seberapa besar praktik-praktik
tersebut dapat beragam. Standar harmonisasi ini bebas dari konflik logika dan
dapat menigkatkan komparabilitas (daya banding) informasi keuangan yang berasa
dari berbagai negara.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Upaya untuk melakukan harmonisasi
standar akuntansi telah dimulai jauh sebelum pembentukan Komite Standar
Akuntansi Internasional (<i style="mso-bidi-font-style: normal;">International
Accounting Standards Committee</i>-IASC) pada tahun 1973. Harmonisasi akuntansi
internasional saat ini merupakan salah satu isu terpenting yang dihadapi oleh
pembuat standar akuntansi, badan pengatur pasar modal, bursa efek, dan mereka
yang menyusun atau menggunakan laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Terkadang orang menggunakan istilah <b style="mso-bidi-font-weight: normal;">harmonisasi </b>dan <b style="mso-bidi-font-weight: normal;">standardisasi</b> seolah-olah keduanya memiliki arti yang sama. Secara
umum, standardisasi berarti penetapan sekelompok aturan yang kaku dan sempit
dan bahkan mungkin penerapan satu standar atau aturan tunggal dalam segala
situasi. Standardisasi tidak mengakomodasi perbedaan-perbedaan antarnegara, dan
oleh karenanya lebih sukar untuk diimplementasikan secara internasional. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Komparabilitas
</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">informasi
keuangan merupakan konsep yang lebih jelas daripada <b style="mso-bidi-font-weight: normal;">harmonisasi</b>. Harmonisasi akuntanis mencakup harmonisasi (1) standar
akuntansi (yang berkaitan dengan pengukuran dan pengungkapan); (2) pengungkapan
yang dibuat oleh perusahaan-perusahaan publik terkait dengan penawaran surat
berharga dan pencatatan pada bursa efek; dan (3) standar audit.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">SURVEI HARMONISASI
INTERNASIONAL</span></u></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Keuntungan Harmonisasi
Internasional</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Para
pendukung harmonisasi internasional mengatakan bahwa harmonisasi (bahkan
stadardisasi) memiliki banyak keuntungan. Sir Bryan Carsberg, mantan Sekretaris
Jenderal IASC, menulis berikut ini pada bulan September 2000:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pendekatan yang hati-hati untuk menganalisis
keinginan akan harmonisasi internasional memperlihatkan bahwa biya dan manfaat
yang diperoleh berbeda-beda dari satu kasus ke kasus yang lain. Mereka yang
menggunakan bahasa Inggris sebagai bahasa Ibu mungkin merasa beruntung bahwa
Inggris menjadi bahasa kedua yang sangat banyak digunakan di seluruh dunia.
Namun demikian, meskipun dapat dilakukan, kita tidak dapat memperoleh
kesepakatan bahwa Inggris atau bahasa umum lainnya harus digunakan untuk
menggantikan 6.800 bahasa atau lebih yang sekarang ini digunakan di dunia. Kita
mengakui bahwa bahasa merupakan wahana budaya yang tak tergantikan dan bahwa penghapusan
budaya yang berbeda akan menyebabkan kerugian yang sangat besar dalam bidang
sastra dan ekspresi budaya lainnya.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Profesi akuntansi sesungguhnya mulai
menjadi global. Namun demikian, istilah ini sebaiknya dihindari. Mungkin kita
harus memperbaiki cara pandang kita dan mencari standar akuntansi universal. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Sebuah tulisan terbaru juga
mendukung adanya suatu “GAAP global” yang terharmonisasi. Beberapa manfaat yang
disebutkan antara lain:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pasar mondal menjadi global dan modal
investasi dapat bergerak di seluruh dunia tanpa hambatan berarti. Standar
pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten di
seluruh dunia akan memperbaiki efisiensi alokasi modal. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Investor dapat membuat keputusan
investasi yang lebih baik; portofolio akan lebih beragam dan risiko keuangan
berkurang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan- perusahaan dapat memperbaiki
proses pengambilan keputusan strategi dalam bidang merger dan akuisisi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Gagasan terbaik yang timbul dari
aktivitas pembuatan standa dapat disebarkan dalam mengembangkan standar global
yang berkualitas tertinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kritik
atas Standar Internasional</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Internasional standar akuntansi
juga menuai kriktik. Pada awal tahun 1971 (sebelum pembentukan IASC), beberapa
pihak mengatakan bahwa penentuan standar internasional merupakan solusi yang
terlalu sederhana atas masalah yang rumit. Lebih jauh lagi, dikatakan bahwa
adopsi standar internasional akan menimbulkan “standar yang berlebihan.”
Argumen terkait adalah perhatian politik nasional sering kali berpengaruh
terhadap standar akuntansi dan bahwa pengaruh politik internasional tidak
terhindar lagi akan menyebabkan kompromi standar akuntansi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Rekonsiliasi
dan Pengakuan Bersama</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Beberapa pendukung berpendapat
bahwa harmonisasi internasional akan membantu menyelesaikan masalah-masalah
yang terkait dengan isi laporan keuangan lintas batas negara. Dua pendekatan lain
yang diajukan sebagai solusi yang mugkin digunakan untuk mengatasi permasalahan
yang terkait dengan isi laporan keuangan lintas batas (1) rekonsiliasi dan (2)
pengakuan bersama (yang juga disebut sebagai”imbal balik”/resiprositas). </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Evaluasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Mengesampingkan dulu perdebatan
harmonisasi, <b style="mso-bidi-font-weight: normal;">seluruh</b> dimensi
akuntansi telah menjadi semakin terharmonisasi di seluruh dunia. Sejumlah besar
perusahaan secara sukarela mengadopsi Standar Pelaporan Keuangan Internasional
(<i style="mso-bidi-font-style: normal;">International Finacial Reporting
Standards</i>-IFRS). Banyak Negara telah mengadopsi IFRS secara keseluruhan,
menggunakan IFRS sebagai dasar standar nasional atau mengizinkan penerapan
IFRS. Organisasi internasional dan badan pembuat standar terkemuka di seluruh
dunia (antara lain Komisi Eropa, Organisasi Perdagangan Dunia, Organisasi
Kerjasama, dan Pembangunan Ekonomi) mengesahkan tujuan Badan Standar Akuntansi
Internasional (<i style="mso-bidi-font-style: normal;">International Accounting
Standards Board</i>-IASB).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Penerapan
Standar Internasional </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar akuntansi internasional
digunakan sebagai hasil dari (a) perjanjian internasional atau politis, (b)
kepatuhan secara sukarela (atau yang didorong secara professional), atau (c)
keputusan oleh badan pembuatan standar akuntansi internasional. Penerapan
direktif EU yang berkaitan dengan akuntansi berawal dari perjanjian politik
internasional. Semakin banyak jumlah perusahaan yang memutuskan bahwa untuk
kepentingan terbaik perusahaan untuk menggunakan IFRS meskipun tidak
diwajibkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Usaha-usaha
standar internasional lain dalam bidang akuntansi pada dasarnya dilakukan
secara sukarela. Standar-standar itu akan diterima atau tidak tergantung pada
orang-orang yang menggunakan standar-standar akuntansi. Saat standar
internasional dan standar nasional tidak sama, tidak akan jadi masalah, tetapi
ketika kedua standar tersebut berbeda, standar nasional harus jadi rujukan
pertama (mempunyai keunggulan). </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">BEBERAPA
PERISTIWA PETING DALAM SEJARAH PENENTUAN STANDAR AKUNTANSI INTERNASIONAL</span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1959-Jacob
Kraayenhof, mitra pendirian sebuah firma akuntansi independen Eropa yang utama,
mendorong agar usaha pembuatan standar akuntansi internasional dimulai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1961-Groupe
d’Etudes, yang terdiri dari akuntan profesional yang berpraktik, didirikan di
Eropa untuk memberikan nasihat kepada pihak berwewenang Uni Eropa dalam
masalah-msalah yang menyangkut akuntansi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1966-Kelompok
Studi Internasional Akuntan didirikan oleh institute profesional di Kanada,
Inggris, dan Amerika Serikat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1973-Komite
Standar Akuntansi Internasional (<i style="mso-bidi-font-style: normal;">Internasionl
Accounting Standard Commitee-</i>IASC) didirikan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1976-Organisasi
untuk Kerja Sama dan Pembangunan Ekonomi (<i style="mso-bidi-font-style: normal;">Organization
for Economic Coorporation and Development</i>-OECD) mengeluarkan Deklarasi
Investasi dalam Perusahaan Multinasional yang berisi panduan untuk
“Pengungkapan Informasi.” </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1977-Federasi Internasional Akuntan
(<i style="mso-bidi-font-style: normal;">International Federation of Accounting</i>-IFAC)
didirikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1977-Kelompok
Para Ahli yang ditunjuk oleh Dewan Ekonomi dan Sosial Perserikatan
Bangsa-bangsa mengeluarkan laporan yang terdiri dari empat bagian mengenai <b style="mso-bidi-font-weight: normal;">Standar Internasional Akuntansi dan
Pelaporan bagi Perusahaan Transnasional</b>. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1978-Komisi
Masyarakat Eropa mengeluarkan Direktif Keempat sebagai langkah pertama menuju
harmonisasi akuntansi Eropa. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1981-IASC
mendirikan kelompok konsultan yang terdiri dari organisasi nonanggota untuk
memperluas masukan-masukan dalam pembuatan standar internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1984-Bursa
Efek London menyatakan bahwa pihaknya berharap agar perusahaan-perusahaan yang
mencatatkan sahamya tetapi tidak didirikan di Inggris atau Irlandia
menyesuaikan dengan standar akuntansi internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1987-Organisasi
Internasional Komisi Pasar Modal (IOSCO) menyatakan dalam konferensi tahunannya
untuk mendorong penggunaan standar yang umum dalam praktik akuntansi dan audit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1989-IASC
mengeluarkan Draf Eksposur 32 mengenai perbandingan laporan keuangan. <b style="mso-bidi-font-weight: normal;">Kerangka Dasar untuk Penyusunan dan
Penyajian Laporan Keuangan </b>diterbitkan oleh IASC.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1995-Dewan
IASC dan Komisi Teknis IOSCO menyetujui suatu rencana kerja yang penyelesaiannya
kemudian berhasil mengeluarkan IAS yang membentuk satu kelompok inti standar
yang komprehensif. Keberhasilan dalam penyelesaian standar-standar ini
memungkinkan Komisi Teknis IOSCO untuk merekomendasikan pengesahan IAS dalam
pengumpulan Modal lintas batas dan keperluan pencatatan saham di seluruh pasar
global.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1995-Komisi
Eropa mengadopsi sebuah pendekatan baru dalam harmonisasi akuntansi yang akan
memungkinkan pengguna IAS oleh perusahaan-perusahaan yang melakukan pencatatan
saham dalam pasar modal internasional. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1996-Komisi
Pasar Modal AS (SEC) mengumumkan bahwa pihaknya “… mendukung tujuan IASC untuk
mengembangkan, secepat mungkin, standar akuntansi yang dapat digunakan untuk
menyusun laporn keuangan yang dapat digunakan dalam penawaran surat berharga
lintas batas.”</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1998-<span style="mso-tab-count: 1;"> </span>IOSCO menerbitkan laporan “Standar Pengungkapan
Internasional untuk Penawaran Lintas Batas dan Pencatatan Saham Perdana bagi
Emiten Asing. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">1999-Forum
Internasional untuk Pengembangan Akuntansi (<i style="mso-bidi-font-style: normal;">International
Forum on Accountancy Development</i>-IFAD) bertemu untuk pertama kalinya pada
bulan Juni.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2000-IOSCO
menerima, secara keseluruhan, seluruh 40 standar inti yang disusun oleh IASC
sebagai jawaban atas dasar keinginan IOSCO tahun 1993.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2001-Komisi
Eropa mengusulkan sebuah aturan yang akan mewajibkan seluruh perusahaan EU yang
tercatat sahamnya pada suatu pasar yang diregulasi untuk menyusun akun-akun
konsolidasi sesuai dengan IAS selambatnya tahun 2005.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2001-Badan
Standar Akuntansi Internasional (<i style="mso-bidi-font-style: normal;">International
Accounting Standars Board</i>-IASB) menggantikan IASC dan mengambil alih
tanggung jawabnya per tanggal 1 April. Standar IASB disebut sebagai Standar
Pelaporan Keuangan Internasional (IFRS) dan termasuk di dalamnya IAS yang
dikeluarkan oleh IASC.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2002-Parlemen
Eropa menyetujui proposal Komisi Eropa bahwa secar nyata seluruh perusahaan EU
yang tercatat sahamnya harus mengikuti standar IASB dimulai selambat-lambatnya
tahun 2005 dalam laporan keuangan konsolidasi. Negara-negara anggota dapat
memperluas ketentuan ini terhadap laporan keuangan perusahaan-perusahaan yang
tidak melakukan pencatatan saham dan perusahaan secara individu. Dewan Eropa
kemudian mengadopsi aturan yang memungkinkan hal ini tercapai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2002-<span style="mso-tab-count: 1;"> </span>IASB dan FASB menandatangani “Perjanjian
Norwalk” yang berisi komitmen bersama terhadap konvergensi standar akuntansi
internasional dan AS.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2003-Dewan
Eropa menyetujui Direktif EU Keempat dan Ketujuh yang diamandemen, yang
menghapuskan ketidakkonsistenan antara direktif lama dengan IFR.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">2003-IASB
menerbitkan IFRS 1 dan revisi terhadap 15 IAS. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">SEKILAS
MENGENAI ORGANISASI INTERNASIONAL UTAMA YANG MENDORONG HARMONISASI AKUNTANSI</span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Enam organisasi telah menjadi
pemain utama dalam penentuan standar akuntansi internasional dan dalam
mempromosikan harmonisasi akuntansi internasional:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Badan Standar Akuntansi Internasional
(IASB)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Komisi Uni Eropa (EU)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Organisasi Internasional Komisi Pasar Modal
(IOSCO)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Federasi Internasional Akuntansi (IAFC)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kelompok Kerja Ahli Antarpemerintah
Perserikatan Bangsa-bangsa atas Standar Internasional Akuntansi dan Pelaporan (<i style="mso-bidi-font-style: normal;">International Standars of Accounting and
Reporting</i>-ISAR), bagian dari Konferensi Perserikatan Bangsa-bangsa dalam
Perdagangan dan Pembangunan (<i style="mso-bidi-font-style: normal;">United
Nations Conference on Trade and Development</i>-UNCTAD).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kelompok Kerja dalam Standar Akuntansi
Organisasi Kerja Sama dan Pembangunan Ekonomi (Kelompok Kerja OECD)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>IASB
mewakili kepentingan dan organisasi sektor swasta. Komisi EU yang sering
disebut sebagai Komisi Eropa (<i style="mso-bidi-font-style: normal;">Europe
Commission</i>-EC), Kelompok Kerja OECD dan ISAR merupakan lembaga (entitas) politik
yang memperoleh kekuasaaan melalui perjanjian internasional. Kegiatan utama
IFAC meliputi penerbitan panduan teknis dan professional dan mendorong adopsi
pengumuman IFAC dan IASB. IOSCO mendorong standar aturan yang tinggi, termasuk
standar akuntansi dan pengungkapan yang diharmonisasi untuk perolehan dan
perdagangan modal lintas batas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">BADAN
STANDAR AKUNTANSI INTERNASIONAL</span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Badan Standar Akuntansi
Internasional (IASB), dahulu IASC, merupakan badan pembuatan standar sektor
swasta yang independen yang didirikan pada tahun 1973 oleh organisasi akuntansi
profesional di sembilan negara dan direstrukturisasi pada tahun 2001. Tujuan
IASB adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengembangkan dalam kepentinan
umum, satu set standar akuntansi global yang berkualitas tinggi, dapat dipahami
dan dapat diterapkan yang mewajibkan informasi yang berkualitas tinggi,
transparan, dan dapat dibandingkan dalam laporan keuangan dan pelaporan
keuangan lainnya untuk membantu para partisipan dalam pasar modal dunia dan
pengguna lainnya dalam membuat keputusan ekonomi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Untuk mendorong penggunaan dan penerapan
standar-standar tersebut yang ketat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Untuk membawa konvergensi standar
akuntanis nasional dan Standar Akuntansi Internasional dan Standar Pelaporan
Keuangan Internasional ke arah solusi berkualitas tinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>IASB
mewakili organisasi akuntansi sekitar 100 negara. Standar IASB sangat
kompatibel dengan standar akuntansi yang berlaku di Amerika Serikat, Kanada,
Inggris, dan negara-negara lain yang menggunakan akuntansi Anglo-Saxon. Dengan
demikian, standar IASB mengikuti prinsip-prinsip penyajian wajar dan
pengungkapan penuh. Situs Web IASB (</span><a href="http://www.iasb.org/"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">www.iasb.org</span></a><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">)
menyajikan ringkasan standar IASB yang ada sekarang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar
Inti IASC dan Persetujuan IOSCO</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">IASB (dan dahulu IASC) telah
berupaya untuk mengembangkan standar akuntansi yang akan diterima oleh badan
pengatur surat berharga diseluruh dunia. Sebagai bagian dari upaya itu, IASC
mengadopsi suatu rencana kerja untuk menghasilkan satu set inti standar
berkualitas tinggi yang komprehensif. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Struktur
IASB yang Baru</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Dewan IASB membentuk suatu Kelompok
Kerja Strategi (Strategy Working Party-SWP) yang mempertimbangan bagaimana
seharusnya strategi dan struktur IASC setelah menyelesaikan program kerja
standar ini. Pada bulan November 1999 dewan IASC secara bulat menyetujui suatu
resolusi yang mendukung usulan struktur baru yang intinya adalah: (1) IASC akan
didirikan sebagai sebuah organisasi independen; (2) organisasi tersebut akan
terdiri dari dua badan utama, Perwalian dan Dewan, serta Komite Interpretasi
Tetap (sekarang disebut sebagai Komite Intepretasi Pelaporan Keuangan
Iternasional) dan Dewan Penasihat Standar; dan (3) perwalian akan menunjuk
anggota dewan, melakukan pengawasan dan mengumpulkan dana yang diperlukan,
sedangkan dewan memiliki tanggungjawab tunggal untuk penentuan standar
akuntansi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>IASB
yang direstrukturisasi tersebut bertemu untuk pertama kalinya pada bulan April
2001. IASB, setelah direorganisasi, akan mencakup badan berikut. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Badan
Wali</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Dewan
IASB</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Dewan
Penasihatan Standar</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Komite
Interpretasi Pelaporan Keuangan Internasional (IFRIC)</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pengakuan
dan Dukungan bagi IASB</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar Pelaporan Keuangan
Internasional saat ini telah diterima secara luas di seluruh dunia. Pada tahun
1995, Komisi Eropa menyetujui IFRS. Dan bukannya melakukan amandemen terhadap
direktif yang sudah ada, EC menetapkan bahwa EU harus sejalan dengan upaya
IASC/IASB dan IOSCO yang mengarah pada harmonisasi internasional standar
akuntansi makin luas. Hampir seluruh perusahaan-perusahaan EU yang sahamnya
tercatat pada bursa-bursa efek terkemuka harus menggunakan IFRS dalam menyusun
laporan keuangan konsolidasi paling lambat sebelum tahun 2005. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Banyak
perusahaan-perusahaan besar dari Eropa (khususnya Jerman dan Swiss) telah
beralih kepada IFRS sebagai respons atas permintaan investor dan analisis
terhadap peningkatan pengungkapan dan kualita pelaporan keuangan yang lebih
baik. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Respons
Komisi Pasar Modal AS terhadap IFRS</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">SEC tidak menerima IFRS sebagai
dasar laporan keuangan yang diserahkan oleh perusahaan-perusahaan yang
mencatatkan saham pada bursa efek AS. Namun demikian, SEC berada dalam tekanan
yang makin meningkat untuk membuat pasar modal AS lebih dapat diakses oleh para
pembuat laporan non-AS. Dengan menyatakan tiga kondisi ini (dalam dafrar
berikut), SEC telah menunjukkan flesibilitas besar dalam hal sejauh mana dapat
menerima penggunaan IFRS oleh para emiten asing. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar harus mencakup bagian inti
ketentuan akuntansi yang menentukan dasar akuntansi yang komprehensif dan
secara umum dapat diterima.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar harus berkualitas tinggi,
menghasilkan daya banding dan transparansi, serta memberikan pengungkapan
penuh.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Standar harus diinterpretasikan dan
diterapkan dengan ketat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan
antara IFRS dan Isi Prinsip Akuntansi Komprehensif Lainnya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Badan
Standar Akuntansi Keuangan AS (FASB) telah memulai suatu proyek besar yang
membandingkan IAS (waktu itu) dengan standar AS pada tahun 1995, dan
menerbitkan laporan yang detail pada tahun 1996 dan 1999. Proyek Perbandingan
antara IASC dan GAAP AS merupakan bagian dari rencana FASB untuk aktivitas
internasional, yang mencakup promosi daya banding internasional standar
akuntansi. Tujuan utama penelitian ini adalah untuk memberikan informasi dalam
menilai dapat diterimanya IAS untuk pencatatan surat berharga di Amerika
Serikat. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Mirip
dengan Inggris, Badan Standar Akuntansi Inggris (ASB) melakukan suatu studi
yang membandingkan IAS (IFRS) dan GAAP Inggris. Diterbitkan pertama pada tahun
2000, <b style="mso-bidi-font-weight: normal;">Buku Pegangan Konvergensi </b>(<i style="mso-bidi-font-style: normal;">The Convergence Handbook</i>) telah disesuaikan
setiap tahunnya semenjak tahun 2000.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">UNI
EROPA (EUROPEAN UNION-EU)</span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Traktat Roma mendirikan EU pada
tahun 1957, dengan tujuan untuk mengharmonisasikan sistem hukum dan ekonomi
negara-negar anggotanya. Per bulan Mei 2004, EU terdiri dari 25 negara anggota
(Austria, Belgia, Siprus, Republik Ceko, Denmark, Estonia, Finlandia, Prancis,
Jerman, Yunani, Hongaria, Irlandia, Italia, Latvia, Lithuania, Luksemburg,
Malta, Belanda, Polandia, Portugal, Slowakia, Slovenia, Spanyol, Swedia, dan
Inggris). </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Salah
satu tujuan EU adalah untuk mencapai integrasi pasar keuangan Eropa. Untuk
mencapai tujuan ini, EC telah memperkenalkan direktif dan mengambil langkah
inisiatif yang sangat besar untuk mencapai pasar tunggal bagi:</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perolehan
modal dalam tingkat EU;</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Membuat
kerangka dasar hukum umtuk pasar surat berharga dan derivatif yang
terintegrasi;</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Mencapai
satu set standar akuntansi tunggal untuk perusahaan-perusahaan yang sahamnya
tercatat. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Direktif Keempat, Ketujuh dan
Kedelapaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Direktif EU Keempat, yang dikeluarkan
pada tahun 1978, merupakan satu set aturan akuntansi yang paling luas dan
komprehensif dalam kerangka dasar EU. Baik perusahaan publik maupun swasta yang
melibihi kriteria ukuran minimum tertentu harus mematuhinya. Tujuannya adalah
untuk memastikan bahwa perusahaan-perusahaan Eropa mengungkapkan informasi yang
dapat dibandingkan dan setara dalam laporan keuangannya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Direktif
Ketujuh, yang dikeluarkan pada tahun 1983, membahas masalah-masalah laporan
keuangan konsolidasi. Konsolidasi merupakan hal yang normal di Irlandia,
Belanda, dan Inggris, sementara Jerman mewajibkan konsolidasi (hanya) atas anak
perusahaan yang ada di Jerman. Namun demikian, konsolidasi jarang ada di bagian
Eropa YANG LAIN.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Direktif
Kedelapan, dikeluarkan pada tahun 1984, membahas berbagai aspek kualifikasi
profesional yang berwenang untuk melaksanakan audit yang diwajibkan oleh hukum
(audit wajib). Direktif Kedelapan tidak berhubungan dengan pengakuan bersama
auditor dari satu Negara EU di Negara EU lainnya. Direktif ini juga tidak
membahas kebebasan pendirian profesional di antara Negara-negara EU. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Apakah
Upaya Harmonisasi EU telah berhasil?</span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Direktif Keempat dan Ketujuh
memiliki pengaruh yang dramastis terhadap pelaporan keuangan di seluruh EU,
yaitu membawa akuntansi di seluruh negara anggota EU ke tahap penyeragaman yang
baik dan relatif memadai. Direktif ini mempercepat perkembangan akuntansi di
banyak negara-negara EU dan juga memengaruhi akuntansi di negara-negara
tetangga non EU.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Namun
demikian, keberhasilan upaya harmonisasi EU pada akhir abad ke-20 masih
dipertanyakan. Masalah lain adalah sejauh mana negara-negara anggota menetapkan
keseuaian dengan direktif. Dengan demikian, beberapa pihak mempertanyakan
apakah akuntansi hamonisasi direktif telah sesuai dengan maksud pada saat
direktif tersebut dikeluarkan. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan
Baru EU dan Integrasi Pasar Keuangan Eropa</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pada tahun 1995 EC mengadopsi
pendekatan baru terhadap harmonisasi akuntansi, yang dikenal sebagai Strategi
Akuntansi Baru. EC juga menekankan agar EU memperkuat komitenya terhadap proses
penentuan standar internasional, yang menawarkan solusi paling efisien dan
cepat untuk masalah-masalah yang dihadapi perusahaan yang beroperasi dalam
skala internasional. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pada
tahun 2000, EC mengadopsi strategi pelaporan keuangan yang baru. Hal yang
menarik dari strategi ini adalah usulan aturan bahwa seluruh perusahaan EU yang
tercatat dalam pasar teregulasi, termasuk bank, perusahaan asuransi dan SME
(perusahaan berukuran kecil dan menengah), menyusun akun-akun konsolidasi
sesuai dengan IFRS.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pada
tahun 2003, Komite Regulator Surat Berharga Eropa mengadopsi <b style="mso-bidi-font-weight: normal;">Standar 1 mengenai Informasi Keuangan. </b>Standar
ini berisi 21 prinsip yang ditujukan untuk mengembangkan dan
mengimplementasikan pendekatan yang sama dalam penegakan IFRS di seluruh EU. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Organisasi
Internasional Komisi Pasar Modal (IOSCO)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Organisasi Internasional Komisi
Pasar Modal (<i style="mso-bidi-font-style: normal;">International Organization
of Securities Commissions</i>-IOSCO) beranggotakan sejumlah badan regulator
pasar modal yang ada di lebih dari 100 negar. Menurut bagian pembukaan anggaran
IOSCO:</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Otorisasi pasar modal memutuskan untuk bekerja bersama-sama dalam
memastikan pengaturan pasar yang lebih baik, baik pada tingkat domestik maupun
internasional, untuk mempertahankan pasar yang adil, efisien dan sehat:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">saling
menukarkan informasi berdasarkan pengalaman masing-masing untuk mendorong
perkembangan pasar domestik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">menyatukan
upaya-upaya untuk membuat standar dan pengawasan efektif terhadap transaksi
surat berharga internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">memberikan
bantuan secara bersama-sama untuk memastikan integritas pasar melalui penerapan
standar yang ketat dan penegakan yang efektif terhadap pelanggaran.I </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2.0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Ringkasan Standar Pengungkapan
Internasional untuk Penawaran Lintas Batas dan Penawaran Perdana oleh
Perusahaan Penerbit Luar Negeri (Diterbitkan oleh Organisasi International
Komisi Pasar Modal, 1998)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Identitas
Direktur, Manajemen Senior dan Penasihat</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> <b style="mso-bidi-font-weight: normal;">serta Pernyataan Tanggung Jawab</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Menawarkan
Statistik dan Perkiraan Jadwal</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Informasi
Usaha</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Informasi
mengenai Perusahaan</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Evaluasi
serta Prospek Operasi dan Keuangan</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Direktur
dan Manajemen</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pemegang
Saham Utama dan Transaksi Pihak Istimewa</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Informasi
Keuangan</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Penawaran</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Informasi
Tambahan</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 21.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">FEDERASI INTERNASIONAL
AKUNTAN (IFAC)</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>IFAC merupakan organisasi tingkat
dunia yang memiliki 159 organisasi anggota di 118 negara, yang mewakili lebih
daris 2,5 juta orang akuntan. Didirikan pada tahun 1977, misi IFAC adalah
“untuk mendukung perkembangan profesi akuntansi dengan harmonisasi standar
sehingga akuntan dapat memberikan jasa berkualitas tinggi secara konsisten demi
kepentingan umum. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kebanyakan pekerjaan profesional
IFAC dilakukan melalui komite tetap. Pada saat penulisan buku ini, komite tetap
terdiri dari:</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Badan Standar Audit dan Asuransi
Internasional</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kesesuaian </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pendidikan</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Etika</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Akuntan Profesional dalam Bisnis</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Sektor Publik</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Auditor Transnasional</span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Prinsip-prinsip Pengungkapan dan
Pelaporan Perkembangan yang Material yang Masih Berlaku</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Elemen Pokok Kewajiban Pengungkapan yang
Berjalan</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Ketepatan Waktu</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan Simultan dan Identik</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Penyebar luasan Informasi</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kriteria Pengungkapan</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan Pengungkapan yang Setara</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Dewan IFAC terkadang menunjuk gugus
tugas khusus untuk membahas masalah-masalah penting. Pada akhir tahun 2002
terdapat dua gugus tugas:</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Membangun Kembali Kepercayaan Publik
dalam Pelaporan Keuangan (Kredibilitas)</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Praktik Kecil dan Menengah</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Badan Standar Audit dan <i style="mso-bidi-font-style: normal;">Assurance </i>Internasional (<i style="mso-bidi-font-style: normal;">International Auditing and Assurance
Standards Board</i>) dalam IFAC mengeluarkan Standar Audit Internasional (<i style="mso-bidi-font-style: normal;">International Standars on Auditing</i>-ISA)
yang terdiri dari kelompok-kelompok berikut:</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Pendahuluan</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tanggung
Jawab</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Perencanaan</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kendali
Internal</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Bukti
Audit</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Penggunaan
Hasil Kerja Pihak Lain</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Kesimpulan
dan Pelaporan Audit</span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Bidang-bidang
Khusus </span></div>
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<span style="font-family: "wingdings"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Jasa-jasa
Terkait</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">KELOMPOK
KERJA ANTAR PEMERINTAH PERSERIKATAN BANGSA-BANGSA UNTUK PAKAR DALAM STANDAR
INTERNASIONAL AKUNTANSI DAN PELAPORAN (ISAR)</span></u></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">ISAR dibentuk pada tahun 1982 dan
merupakan satu-satunya kelompok kerja antar pemerintah yang membahas akuntansi
dan audit pada tingkat perusahaan. Mandat khususnya adalah untuk mendorong
harmonisasi standar akuntansi nasional bagi perusahaan. ISAR juga telah
melakukan proyek bantuan teknis di sejumlah wilayah, seperti reformasi dan
pelatihan kembali akuntansi di Federasi Rusia, Azerbaijan dan Uzbekistan, serta
merancang dan menggambarkan program pembelajaran jarak jauh dalam bidang
akuntansi untuk negara-negara Afrika yang berbahasa Prancis.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">ORGANISASI
UNTUK KERJASAMA EKONOMI DAN PEMBANGUNAN (OECD)</span></u></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">OECD merupakan organisasi internasional
negara-negara industri maju yang berorientasi ekonomi pasar. Publikasinya yang
bernama <i style="mso-bidi-font-style: normal;">Financial Market Trends</i>, yang
diterbitkan 2 kali dalam setahun, membahas trend an prospek dalam pasar
keuangan internasional dan domestik utama yang ada dalam wilayah anggota OECD.
Deskripsi dan analisis struktur dan aturan pasar surat berharga sering kali
diterbitkan sebagai suatu publiksi OECD atau bagian khusus dalam <i style="mso-bidi-font-style: normal;">Financial Market Trends</i>. <span style="mso-spacerun: yes;"> </span></span></div>
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<br /></div>
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<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Contoh Perusahaan yang Menerapkan Standar Audit dan
Akuntansi secara Global (Harmonisasi Akuntansi Internasional)</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Salah satu perusahaan yang menerapkan standar audit dan
akuntansi global adalah</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">
The Walt Disney Company. <span style="background: white;">Laporan keuangan tahunan
</span>The Walt Disney Company<span style="background: white;"> tahun 2014 dalam
laporan auditor independen menunjukkan bahwa perusahaan tersebut telah
menerapkan praktik harmonisasi akuntansi internasional.</span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Audit Opinion</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">In our opinion, the accompanying consolidated balance
sheets and the related consolidated statements of income, comprehensive income,
shareholders’ equity and cash flows present fairly, in all material respects,
the financial position of and its subsidiaries (the Company) at September 27,
2014 and September 28, 2013, and the results of their operations and their cash
flows for each of the three years in the period ended September 27, 2014 in
conformity with accounting principles generally accepted in the United States
of America. </span></b></div>
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<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Referensi
:</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Frederick D.S.
Choi, dan Gary K. Meek, <i>International Accounting, Buku 2 Edisi 5.
</i>Jakarta: Salemba Empat,2005.</span></div>
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<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Laporan Keuangan </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">The
Walt Disney Company Tahun 2014</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 150%;">Tulisan Ini Adalah Salah Satu Bentuk
Untuk Memenuhi Tugas Mata Kuliah Softskill Akuntansi Internasional</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> Nama
: <b>S.
Latifah</b></span></div>
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<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">
Rochana O.</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"> Dosen
Matkul : <b>Jessica B., SE., MMSi</b></span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 150%;">UNIVERSITAS GUNADARMA</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;"></span><span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 107%;"> </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 14.0pt; line-height: 107%;">FAKULTAS EKONOMI</span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-62609101708978231332016-04-18T10:19:00.003-07:002016-04-18T10:19:34.305-07:00PERKEMBANGAN PENGUNGKAPAN & PELAPORAN KEUANGAN PERUSAHAAN SEBELUM DAN SETELAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)<!--[if !mso]>
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<br />
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"><br /></span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"><b></b></span></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
IFRS</span></b>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">IFRS merupakan standar akuntansi internasional yang diterbitkan oleh
International Accounting Standard Board (IASB). Standar Akuntansi Internasional
(International Accounting Standards/IAS) disusun oleh empat organisasi utama
dunia yaitu Badan Standar Akuntansi Internasional (IASB), Komisi Masyarakat
Eropa (EC), Organisasi Internasional Pasar Modal (IOSOC), dan Federasi
Akuntansi Internasioanal (IFAC). Secara garis besar ada empat hal pokok yang
diatur dalam standar akuntansi. Yang pertama berkaitan dengan definisi elemen
laporan keuangan atau informasi lain yang berkaitan. Definisi digunakan dalam
standar akuntansi untuk menentukan apakah transaksi tertentu harus dicatat dan
dikelompokkan ke dalam aktiva, hutang, modal, pendapatan dan biaya. Yang kedua
adalah pengukuran dan penilaian. Pedoman ini digunakan untuk menentukan nilai
dari suatu elemen laporan keuangan baik pada saat terjadinya transaksi keuangan
maupun pada saat penyajian laporan keuangan (pada tanggal neraca). Hal ketiga
yang dimuat dalam standar adalah pengakuan, yaitu kriteria yang digunakan untuk
mengakui elemen laporan keuangan sehingga elemen tersebut dapat disajikan dalam
laporan keuangan. Yang terakhir adalah penyajian dan pengungkapan laporan
keuangan. Komponen keempat ini digunakan untuk menentukan jenis informasi dan
bagaimana informasi tersebut disajikan dan diungkapkan dalam laporan keuangan.
Suatu informasi dapat disajikan dalam badan laporan (Neraca, Laporan Laba/Rugi)
atau berupa penjelasan (notes) yang menyertai laporan keuangan. International
Financial Reporting Standards (IFRS) yang diyakini memberikan manfaat sebagai
berikut (1) Memudahkan pemahaman atas laporan keuangan dengan penggunaan
Standar Akuntansi Keuangan yang dikenal secara internasional (enhance
comparability), (2) Meningkatkan arus investasi global melalui transparansi,
(3) Menurunkan biaya modal dengan membuka peluang fund raising melalui pasar modal
secara global, dan (4) Menciptakan efisiensi penyusunan laporan keuangan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Konvergensi
IFRS & Perkembangan IFRS di Indonesia</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">IASC (International Accounting
Stadard Committe) adalah lembaga yang bertujuan merumuskan dan menerbitkan
standar akuntansi sehubungan dengan pelaporan keuangan dan mempromosikannya
untuk bisa diterima secara luas di seluruh dunia, serta bekerja untuk
pengembangan dan harmonisasi standar dan prosedur akuntansi sehubungan dengan
pelaporan keuangan (Choi & Mueller, 1998).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">IFRS (Internasional Financial
Accounting Standard) adalah suatu upaya untuk memperkuat arsitektur keungan
global dan mencari solusi jangka panjang terhadap kurangnya transparansi informasi
keuangan. Tujuan IFRS adalah memastikan bahwa laporan keungan interim
perusahaan untuk periode-periode yang dimaksukan dalam laporan keuangan tahunan,
mengandung informasi berkualitas tinggi yang:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(1). Menghasilkan transparansi bagi
para pengguna dan dapat dibandingkan sepanjang periode yang disajikan., </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(2). menyediakan titik awalyang
memadai untuk akuntansi yang berdasarkan pada IFRS., </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(3). dapat dihasilkan dengan biaya
yang tidak melebihi manfaat untuk para pengguna.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sejarah Perkembangan Standar
Akuntansi di Indonesia</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
serangkaian proses harmonisasi standar dengan standar internasional,
konvergensi terhadap IFRS merupakan hal baru dan menjadi pencetus munculnya
paradigma baru perkembangan standar di Indonesia.<span style="mso-spacerun: yes;"> </span>International Financial Reporting Standards
(IFRS) adalah standar, interpretasi dan kerangka kerja dalam rangka Penyusunan
dan Penyajian Laporan Keuangan yang diadopsi oleh International Accounting
Standards Board (IASB). Banyak standar membentuk bagian dari IFRS. Sebelumnya
IFRS ini lebih dikenal dengan nama International Accounting Standards (IAS).
IAS diterbitkan antara tahun 1973 dan 2001 oleh Board Of International
Accounting Standards Committee Foundation (IASC). Pada tahun 2000 anggota badan
ini menyetujui restrukturisasi IASC dan Konstitusi (Anggaran Dasar) baru IASC. Pada
bulan Maret 2001, IASC Trustee mengesahkan bagian B Konstitusi baru IASC dan mendirikan
sebuah perusahaan nirlaba Delaware bernama International Accounting Standards Committee
Foundations untuk mengawasi IASB. Pada tanggal 1 April 2001 IASB yang baru dibentuk
mengambil alih dari IASC tanggungjawab menetapkan Standar Akuntansi Internasional.
Dalam pertemuan pertama Dewan baru itu mengadopsi IAS dan SICs yang sudah ada. Kemudian
IASB terus melanjutkan pengembangan standar akuntansi internasional dengan menyebut
standar baru mereka itu dengan sebutan International Financial Reporting
Standards (IFRS) </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada periode 1973-1984,
</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ikatan
Akuntansi Indonesia (IAI) telah membentuk Komite Prinsip-prinsip Akuntansi
Indonesia untuk menetapkan standar-standar akuntansi, yang kemudian dikenal
dengan Prinsip-prinsip Akuntansi Indonesia (PAI).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada periode 1984-1994</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Komite
PAI melakukan revisi secara mendasar PAI 1973 dan kemudian menerbitkan Prinsip Akuntansi
Indonesia 1984 (PAI 1984). Menjelang akhir 1994, Komite standar akuntansi memulai
suatu revisi besar atas prinsip-prinsip akuntansi Indonesia dengan mengumumkan pernyataan-pernyataan
standar akuntansi tambahan dan menerbitkan interpretasi atas standar tersebut.
Revisi tersebut menghasilkan 35 pernyataan standar akuntansi keuangan, yang
sebagian besar harmonis dengan IAS yang dikeluarkan oleh IASB.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada periode 1994-2004</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ada
perubahan Kiblat dari US GAAP ke IFRS, hal ini ditunjukkan Sejak tahun 1994,
telah menjadi kebijakan dari Komite Standar Akuntansi Keuangan untuk
menggunakan International Accounting Standards sebagai dasar untuk membangun
standar akuntansi keuangan Indonesia. Dan pada tahun 1995, IAI melakukan revisi
besar untuk menerapkan standar-standar akuntansi baru, yang kebanyakan
konsisten dengan IAS. Beberapa standar diadopsi dari US GAAP dan lainnya dibuat
sendiri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada periode 2006-2008 </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merupakan
konvergensi IFRS Tahap 1, Sejak tahun 1995 sampai tahun 2010, buku Standar Akuntansi
Keuangan (SAK) terus direvisi secara berkesinambungan, baik berupa penyempurnaan
maupun penambahan standar baru. Proses revisi dilakukan sebanyak enam kali yakni
pada tanggal 1 Oktober 1995, 1 Juni 1999, 1 April 2002, 1 Oktober 2004, 1 Juni
2006, 1 September 2007, dan versi 1 Juli 2009. Pada tahun 2006 dalam kongres
IAI di Jakarta ditetapkan bahwa konvergensi penuh IFRS akan diselesaikan pada
tahun 2008. Target ketika itu adalah taat penuh dengan semua standar IFRS pada
tahun 2008. Namun dalam perjalanannya ternyata tidak mudah. Sampai akhir tahun
2008 jumlah IFRS yang diadopsi baru mencapai 10 standar IFRS dari total 33
standar. Berikut adalah Roadmap konvergensi IFRS di Indonesia:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gambar
1 Roadmap konvergensi IFRS di Indonesia:</span></div>
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</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-no-proof: yes;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK disahkan 23
Desember 2009:</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
PSAK 1 (revisi 2009): Penyajian Laporan Keuangan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
PSAK 2 (revisi 2009): Laporan Arus Kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
PSAK 4 (revisi 2009): Laporan Keuangan Konsolidasian dan Laporan Keuangan
Tersendiri</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
PSAK 5 (revisi 2009): Segmen Operasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
PSAK 12 (revisi 2009): Bagian Partisipasi dalam Ventura Bersama</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">f.
PSAK 15 (revisi 2009): Investasi Pada Entitas Asosiasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">g.
PSAK 25 (revisi 2009): Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan
Kesalahan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">h.
PSAK 48 (revisi 2009): Penurunan Nilai Aset</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">i.
PSAK 57 (revisi 2009): Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">j.
PSAK 58 (revisi 2009): Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi
yang</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dihentikan</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Interpretasi disahkan
23 Desember 2009:</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
ISAK 7 (revisi 2009): Konsolidasi Entitas Bertujuan Khusus</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
ISAK 9: Perubahan atas Liabilitas Purna Operasi, Liabilitas Restorasi, dan
Liabilitas Serupa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
ISAK 10: Program Loyalitas Pelanggan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
ISAK 11: Distribusi Aset Nonkas Kepada Pemilik</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
ISAK 12: Pengendalian Bersama Entitas: Kontribusi Nonmoneter oleh Venturer</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK disahkan sepanjang
2009 yang berlaku efektif tahun 2010:</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
PPSAK 1: Pencabutan PSAK 32: Akuntansi Kehutanan, PSAK 35: Akuntansi Pendapatan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa
Telekomunikasi, dan PSAK 37: Akuntansi Penyelenggaraan Jalan Tol</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
PPSAK 2: Pencabutan PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak
Piutang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
PPSAK 3: Pencabutan PSAK 54: Akuntansi Restrukturisasi Utang Piutang bermasalah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
PPSAK 4: Pencabutan PSAK 31 (revisi 2000): Akuntansi Perbankan, PSAK 42:
Akuntansi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
Efek, dan PSAK 49: Akuntansi Reksa Dana</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
PPSAK 5: Pencabutan ISAK 06: Interpretasi atas Paragraf 12 dan 16 PSAK No. 55
(1999)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tentang
Instrumen Derivatif Melekat pada Kontrak dalam Mata Uang Asing</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK yang disahkan 19
Februari 2010:</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
PSAK 19 (2010): Aset tidak berwujud</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
PSAK 14 (2010): Biaya Situs Web</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
PSAK 23 (2010): Pendapatan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
PSAK 7 (2010): Pengungkapan Pihak-Pihak Yang Berelasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
PSAK 22 (2010): Kombinasi Bisnis (disahkan 3 Maret 2010)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">f.
PSAK 10 (2010): Transaksi Mata Uang Asing (disahkan 23 Maret 2010</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">g.
ISAK 13 (2010): Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Exposure Draft Public
Hearing 27 April 2010</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
ED PSAK 24 (2010): Imbalan Kerja</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
ED PSAK 18 (2010): Program Manfaat Purnakarya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
ED ISAK 16: Perjanjian Konsesi Jasa (IFRIC 12)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
ED ISAK 15: Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan
Interaksinya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
ED PSAK 3: Laporan Keuangan Interim</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">f.
ED ISAK 17: Laporan Keuangan Interim dan Penurunan Nilai</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Exposure Draft PSAK
Public Hearing 14 Juli 2010</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
ED PSAK 60: Instrumen Keuangan: Pengungkapan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
ED PSAK 50 (R 2010): Instrumen Keuangan: Penyajian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
ED PSAK 8 (R 2010): Peristiwa Setelah Tanggal Neraca</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
ED PSAK 53 (R 2010): Pembayaran Berbasis Saham</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Exposure Draft PSAK
Public Hearing 30 Agustus 2010</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
ED PSAK 46 (Revisi 2010) Pajak Pendapatan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
ED PSAK 61: Akuntansi Hibah Pemerintah Dan Pengungkapan Bantuan Pemerintah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
ED PSAK 63: Pelaporan Keuangan dalam Ekonomi Hiperinflasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
ED ISAK 18: Bantuan Pemerintah-Tidak Ada Relasi Specifik dengan Aktivitas
Operasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
ED ISAK 20: Pajak Penghasilan-Perubahan dalam Status Pajak Entitas atau Para
Pemegang Sahamnya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kendala dalam
harmonisasi PSAK ke dalam IFRS</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
Dewan Standar Akuntansi yang kekurangan sumber daya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
IFRS berganti terlalu cepat sehingga ketika proses adopsi suatu standar IFRS
masih dilakukan, pihak IASB sudah dalam proses mengganti IFRS tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
Kendala bahasa, karena setiap standar IFRS harus diterjemahkan ke dalam bahasa
Indonesia dan acapkali ini tidaklah mudah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
Infrastuktur profesi akuntan yang belum siap. Untuk mengadopsi IFRS banyak
metode akuntansi yang baru yang harus dipelajari lagi oleh para akuntan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
Kesiapan perguruan tinggi dan akuntan pendidik untuk berganti kiblat ke IFRS.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">f.
Support pemerintah terhadap issue konvergensi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Manfaat Konvergensi
IFRS secara umum adalah:</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyesuaian
terhadap IFRS memberikan manfaat terhadap keterbandingan laporan keuangan dan peningkatan
transparansi. Melalui penyesuaian maka laporan keuangan perusahaan Indonesia akan
dapat diperbandingkan dengan laporan keuangan perusahaan dari negara lain,
sehingga akan sangat jelas kinerja perusahaan mana yang lebih baik dan dapat
meningkatkan kualitas Standar Akuntansi Keuangan. Selain itu program konvergensi
IFRS juga mengurangi biaya modal (cost of capital) dengan membuka peluang
penggalangan dana melalui pasar modal secara global, meningkatkan investasi
global, dan mengurangi beban penyusunan laporan keuangan, meningkatkan
kredibilitas dan kegunaan laporan keuangan, meningkatkan komparabilitas laporan
keuangan dan menciptakan efisiensi penyusunan laporan keuangan. Disisi lain
tujuan konvergensi IFRS adalah agar laporan keuangan berdasarkan PSAK tidak memerlukan
rekonsiliasi signifikan dengan laporan keuangan berdasarkan IFRS dan kalaupun ada
diupayakan hanya relatif sedikit sehingga pada akhirnya laporan auditor
menyebut adanya kesesuaian dengan IFRS. Secara rinci manfaat adopsi IFRS adalah
sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
Memudahkan pemahaman atas laporan keuangan dengan penggunaan Standar Akuntansi Keuangan
yang dikenal secara internasional (enhance comparability).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
Meningkatkan arus investasi global melalui transparansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">c.
Menurunkan biaya modal dengan membuka peluang fund raising melalui pasar modal
secara global.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">d.
Menciptakan efisiensi penyusunan laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">e.
Meningkatkan kualitas laporan keuangan, dengan antara lain, mengurangi
kesempatan untuk melakukan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">earning management.</i></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan
Pelaporan Keuangan Perusahaan Sebelum dan Setelah IFRS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Saat ini sistem akuntansi di Indonesia mengacu pada standar akuntansi
Amerika atau GAAP (Generally Accepted Accounting Principles) yang disusun oleh FASB
(Financial & Accounting Standards Board), yang terbit dalam bentuk buku bernama
SFAS (Statements of Financial and Accounting Standards). Beberapa tahun yang lalu,
sebelum akuntansi kita mengacu pada akuntansi Amerika, Indonesia menerapkan sistem
pembukuan Belanda yang dikenal dengan istilah tata buku (book keeping). Dengan adanya
standar yang berbeda-beda, maka dirasa perlu munculnya akuntansi internasional yang
diharapkan mampu mengatasi perbedaan akuntansi yang ada di banyak negara. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi internasional mencakup semua perbedaan prinsip,
metode dan standar akuntansi semua negara. Perbedaan akuntansi antar negara
terjadi karena perbedaan geografi, social ekonomi, politik dan hokum, budaya,
bahasa, dan lainnya. Untuk mengatasi perbedaan perlakuan akuntansi di tiap
negara, ada beberapa usulan untuk mengatasinya : </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. Setiap perusahaan menyusun laporan keuangan primer dan
sekunder </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. Menganut single –domicile reporting, yang artinya laporan
keuangan disusun menurut standar dari domisili perusahaan tersebut, atau </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3. Laporan keuangan disusun menurut standar internasional </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menurut Dewan Standar Akuntansi
Keuangan (DSAK), konvergensi </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">IFRS telah membawa dunia accounting ke level baru, yaitu: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(1) PSAK yang semula berdasarkan Historical Cost mengubah
paradigmanya menjadi Fair Value based. Fair Value based mendominasi
perubahan-perubahan diPSAK untuk konvergensi ke IFRS selain hal-hal lainnya; </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(2) PSAK yang semula lebih berdasarkan Rule Based
(sebagaimana US GAAP) berubah menjadi Prinsiple Based. IFRS menganut prinsip
prinsiple based dimana yang diatur dalam PSAK untuk mengadopsi IFRS adalah
prinsip-prinsip yang dapat dijadikan bahan pertimbagan Akuntan atau Manajemen perusahaan
sebagai dasar acuan untuk kebijakan akuntansi perusahaan; dan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(3) Pemutakhiran PSAK untuk memunculkan transparansi dimana
laporan yang dikeluarkan untuk eksternal harus cukup memiliki kedekatan fakta dengan
laporan internal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi Penggabungan Usaha diatur terutama dalam PSAK No.22
yang berlaku efektif sejak 1 Januari 1995 hingga sekarang. Adapun PSAK 22 ini
adalah merupakan hasil adopsi dari International Accounting Standard (IAS) No.
22 tentang “Business Combinations” yang dikeluarkan oleh International
Accounting Standards Committee. Kemudian, pada bulan Maret 2004 International
Accounting Standards Board (IASB) mengeluarkan IFRS No. 3 sebagai pengganti IAS
No. 22 yang berlaku efektif sejak 31 Maret 2004. Selanjutnya bulan Januari
2008, IASB menerbitkan revisi atas IFRS No. 3.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tabel 1. Perbandingan PSAK No. 22
Sebelum dan Sesudah Konvergensi IFRS</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 624px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perihal</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK
No. 22 (1994) Mengacu pada IAS No. 22</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK
No. 22 (Revisi 2010) Mengacu pada IFRS No.3</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ruang Lingkup</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Seluruh kombinasi bisnis, kecuali: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Under
common control<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembentukan
ventura bersama</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Seluruh kombinasi bisnis, kecuali:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Under
common control </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembentukan
ventura bersama </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuisisi
aset atau kelompok aset yang bukan merupakan bagian dari bisnis<span style="mso-spacerun: yes;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Akuntansi dan Biaya Terkait</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Akuntansi: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Purchase
method</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pooling
of interest</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya terkait:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Beban
periode berjalan<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan : IAS No. 22 dan PSAK No. 22
memberikan ijin atas penggunaan metode pembelian dan penyatuan kepemilikan
serta menetapkan syarat-syarat penggunaan metode tersebut. Metode penyatuan
kepemilikan digunakan apabila sulit sekali mengidentifikasi perusahaan
pengakuisisi dan terjadi pembagian risiko serta manfaat secara seimbang
antara pemegang saham perusahaan yang menggabungkan diri</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Akuntansi: </span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Purchase
method</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya terkait :</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
dari biaya kombinasi bisnis<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan : IFRS No. 3 tidak lagi
mengijinkan penggunaan metode penyatuan kepemilikan dan mensyaratkan bahwa
semua penggabungan usaha harus dicatat dengan menggunakan metode pembelian.
Karena dalam menggunakan metode pembelian dan penyatuan kepemilikan,
manajemen sering mencari celah agar dapat mengunakan salah satu dari dua
metode pencatatan tersebut yang menguntungkan bagi mereka</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran dan Akuisisi Bertahap</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran
aset dan liabilitas: Panduan nilai wajar tersendiri</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuisisi bertahap:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nilai
wajar pada tanggal perolehan kepemilikan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan
nilai wajar sekarang dgn sebelumnya disajikan sebagai revaluasi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran aset dan liabilitas:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nilai
wajar dan mengacu ke SAK lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuisisi bertahap:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran
kembali kepemilikan sebelumnya pada nilai wajar tanggal akuisisi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keuntunganataukerugian
diakui dalam laporan laba rugi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
akuisisi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nilai
wajar aset dan liabilitas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NCI
(berdasarkan nilai tercatat aset dan liabilitas)<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill dimortisasi selama 5 sampai
20 tahun.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
akuisisi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nilai
wajar aset dan liabilitas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NCI
(berdasarkan nilai wajar atau porsi proporsional aset neto
teridentifikasi)<span style="mso-spacerun: yes;"> </span>Goodwill diuji
penurunan nilai setiap akhir periode </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill Negatif</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill negatif:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diakui
sebagai pendapatan ditangguhkan dan diamortisasi selama 20 tahun.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan: Goodwill negatif merupakan
selisih lebih antara bagian pengakuisisi atas nilai wajar aset bersih dan
biaya perolehan anak perusahaan yang diakuisisi.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill negatif:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diakui
sebagai keuntungan periode berjalan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.25pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kepentingan Nonpengendali</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan nilai tercatat aset neto</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" valign="top" width="264">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan nilai wajar, atau
Berdasarkan proporsi aset neto teridentifikasi</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan antara PSAK dengan IFRS disajikan
pada Tabel 2.1.</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tabel 2.1. Perbedaan PSAK berbasis
IRFS dengan PSAK berbasis US GAAP</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK
Berbasis IFRS</span></b></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PSAK
Berbasis US GAAP</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komponen
laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">lengkap
terdiri atas :</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 7.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -7.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan posisi keuangan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(neraca)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan laba rugi komprehensif</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan perubahan ekuitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan arus kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Catatan atas laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan posisi keuangan <span style="mso-spacerun: yes;"> </span>komparatif
awal periode dan <span style="mso-spacerun: yes;"> </span>penyajian retrosp ektif
terhadap </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">penerapan
kebijakan akuntansi.</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komponen
laporan keuangan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">lengkap
terdiri atas :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Neraca</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan laba rugi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan perubahan ekuitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Laporan arus kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Catatan atas laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengungkapa
dalam Laporan Posisi Keuangan (Neraca)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-Aset</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aset
tidak lancar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aset
lancar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-Ekuitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ekuitas
yang dapat diatribuskan <span style="mso-spacerun: yes;"> </span>ke pemilik
entitas induk</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hak
nonpengendali</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-Laibilitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas
jangka panjang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas
jangka pendek</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengungkapa
dalam Laporan Posisi </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keuangan
(Neraca)</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aset</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aset
tidak lancar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aset
lancar </span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas
jangka panjang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas
jangka pendek</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ekuitas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ekuitas
yang dapat diatribuskan ke pemilik entitas induk </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hak
nonpengendali</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyajian
laibilitas jangka panjang yang </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">akan
dibiayai kembali</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laibilitas
jangka panjang disajikan sebagai laibilitas jangka pendek jika akan jatuh </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 233.75pt;" valign="top" width="312">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyajian
laibilitas jangka panjang </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yang
akan dibiayai kembali</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tetap
disajikan sebagai laibilitas jangka panjang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 13.5pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan
Laporan Keuangan Terbaik di Indonesia Tahun 2014 (Diselenggarakan pada 22
September 2015)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 13.5pt; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Otoritas
Jasa Keuangan (OJK) mengumumkan penghargaan kepada perusahaan dengan laporan
keuangan terbaik dalam ajang tahunan Annual Report Award (ARA) 2014.
Penghargaan diberikan berdasarkan praktik Good Corporate Governance (GCG). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Juara
umum dari penghargaan ini adalah PT Aneka Tambang Tbk (ANTM). </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 13.5pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ARA terselenggara atas kerjasama 7
instansi penyelenggara yaitu OJK, Kementerian BUMN, Bank Indonesia, Direktorat
Jenderal Pajak, Komite Nasional Kebijakan Governance, BEI, dan Ikatan Akuntan
Indonesia. Kepala Eksekutif Pengawas Pasar Modal Otoritas Jasa Keuangan (OJK)
Nurhaida mengatakan, kualitas keterbukaan informasi dalam laporan tahunan
diharapkan dapat terus meningkat untuk dapat menunjang pencapaian pertumbuhan
ekonomi yang berkelanjutan. Dengan perbaikan dalam transparansi informasi, yang
merupakan salah satu pilar GCG diyakini akan meningkatkan kesadaran perusahaan
untuk menerapkan pengelolaan perusahaan dengan baik serta meningkatkan kesiapan
perusahaan di Indonesia untuk bersaing di kawasan regional bahkan global.<span style="background: white;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
ARA 2014, sejumlah perubahan dilakukan untuk menselaraskan kriteria penilaian
dengan peraturan OJK terkait dengan peraturan tentang tata kelola dan kriteria
ASEAN corporate governance scorecard yang dilaksanakan dalam kerangka ASEAN
Capital Market Forum (ACMF).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adapun
11 kategori pemenang dalam ARA 2014 yang diurutkan dari juara satu sampai tiga
sebagai berikut:<br />
<strong>A. Keuangan BUMN Keuangan Listed (BKL): </strong></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Bank Mandiri (Persero) Tbk (BMRI).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Bank Rakyat Indonesia (Persero) Tbk (BBRI).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Bank Tabungan Negara (Persero) Tbk (BBTN).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">B. BUMN Non
Keuangan Listed (BNKL):</span></strong></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Aneka Tambang (Persero) Tbk (ANTM).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Semen Indonesia (Persero) Tbk (SMGR).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Telekomunikasi Indonesia (Persero) Tbk (TLKM).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">C. Private
Keuangan Listed (PKL): </span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Bank Victoria International Tbk.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Bank Central Asia Tbk (BBCA).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Adira Dinamika Multifinance Tbk (ADMF).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">D. Private Non
Keuangan Listed (PNKL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Wijaya Karya Beton Tbk (WTON).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Elnusa Tbk (ELSA).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT AKR Corporindo Tbk (AKRA).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">E. BUMN Keuangan
Non Listed (BNKL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Asuransi Jasa Indonesia (Persero).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Perum Jaminan Kredit Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Taspen (Persero).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">F. BUMN Non
Keuangan Non Listed (BNKNL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Pertamina (Persero).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Angkasa Pura II (Persero).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Bio Farma (Persero).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">G. Private
Keuangan Non Listed (PKNL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Bank BNI Syariah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Bank Syariah Mandiri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Bank Mayora.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">H. Private Non
Keuangan Non Listed (PNKNL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Pupuk Kalimantan Timur.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT Pelayanan Listrik Nasional Batam.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT Garuda Maintenance Facility Aeroasia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">I. BUMD Listed
(BUMDL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT Bank DKI.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT BPD Jawa Barat dan Banten Tbk.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT BPD Nusa Tenggara Timur.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">J. BUMN Non
Listed (BUMDNL):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
PT BPD Sumsesl dan Babel.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
PT BPD Jawa Tengah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
PT BPD Kalimantan Barat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<strong><span style="font-size: 12.0pt; line-height: 150%;">K. Dana Pensiun
(Dapen):</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Dana Pensiun Bank Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Dana Pensiun PT Bank Mandiri (Persero) Tbk (BMRI).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 13.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Dana Pensiun PT Bank Rakyat Indonesia (Persero) Tbk (BBRI)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peserta ARA 2014 berjumlah 294peserta
yang terdiri dari 274 perusahaan,17 Dana Pensiun dan 3 Bank Perkreditan Rakyat.
Jumlah peserta meningkat 13% dibandingkan peserta tahun lalu yaitu 261 perusahaan.
Apabila dilihat perkembangan peserta sejak pertama kali ARA diselenggarakan
tahun 2002 hingga saat ini, maka mengalami peningkatan sampai dengan 227%. Peserta
ARA 2014 ini terbagi dalam 11Kategori yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>1. BUMN Non Keuangan Non Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>2. BUMN Non Keuangan Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>3. BUMN Keuangan Non Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>4. BUMN Keuangan Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>5. Private Non Keuangan Non Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>6. Private Non Keuangan Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>7. Private Keuangan Non Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>8. Private Keuangan Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>9. BUMD Non Listed</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10. BUMD Listed </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11. Dana Pensiun</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penilaian ARA 2014 terdiri dari 8 Kriteria
penilaian kualitas informasi dalam laporan tahunan, khususnya menyangkut aspek
transparansi dan GCG dengan bobot masing-masing sebagai berikut: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.Umum: 2%</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.Ikhtisar Data Keuangan Penting: 5%
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.Laporan Dewan Komisaris dan
Direksi: 3% </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.Profil Perusahaan: 8% </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.Analisa dan pembahasan manajemen
atas kinerja perusahaan: 22% </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.Good Corporate Governance: 35% </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.Informasi keuangan: 20%</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.Lain-lain: +/-5%</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.Praktik
Good Corporate Governance yang melebihi kriteria</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.Praktik Bad
Corporate Governance yang tidak diatur dalam kriteria</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kriteria penilaian ARA direviu setiap
tahun dan disesuaikan dengan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">perkembangan terkini dari praktik
GCG. Sehingga, diharapkan praktik corporate governance di Indonesia akan terus
meningkat sejalan dengan dinamika perkembangan standar dan praktik GCG. Pada
ARA 2014 ini, sejumlah perubahan dilakukan untuk menyelaraskan kriteria
penilaian dengan peraturan Otoritas Jasa Keuangan terkait dengan peraturan tentang
tata kelola dan kriteria ASEAN corporate governance scorecard yang dilaksanakan
dalam kerangka Asean Capital Market Forum (ACMF) sebagai bagian dari proses
pelaksanaan program ASEAN economic Community yang dilaksanakan pada tahun 2015.
Beberapa kriteria baru antara lain pengungkapan mengenai keberagaman komposisi
dewan komisaris dan direksi dan pengungkapan nama dan persentase kepemilikan 20
pemegang saham terbesar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Proses penjurian dilakukan melalui
tahapan penilaian atas Laporan Tahunan dari seluruhpeserta yang dilakukan
dengan beberapa tahapan cek dan ricek. Selanjutnya, dari hasil penilaian
tersebut Dewan Juri menentukan nominasipemenang dari setiap kategori untuk
masuk tahap wawancara. Berdasarkan tahap-tahap penilaian tersebut pemenang ARA 2014
ditetapkan.</span></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Referensi:</span>
<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Jurnal
Akuntansi - Wahyu Hidayat. Analisis Perbandingan Kinerja Keuangan Sebelum dan
Sesudah Implementasi PSAK Berbasis IFRS, Universitas Negeri Lampung</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Jurnal
AKuntansi - Natalia Titiek Wiyani, S.Pd. Standarisasi, Harmonisasi dan
Konvergensi IFRS (<i>International Finance Reporting Standar and Practices</i>),
<span class="st">Sekolah Tinggi Ilmu Komunikasi dan Sekretari </span>Tarakanita.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Jurnal
Akuntansi - Nur Elan Hidayati , <i style="mso-bidi-font-style: normal;">PERBANDINGAN
PERLAKUAN AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS ATAS PSAK No. 22 PADA PERUSAHAAN
GO PUBLIC DI BURSA EFEK INDONESIA</i> ,Universitas Negeri Surabaya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Heri
Sukendar, W. Konvergensi Standar Laporan Keuangan Ke Standar Pelaporan Keuangan
Internasional-<i>Journal the winner</i>, Vol.10 No.1, Maret 2009:10-21.
Universitas Bina Nusantara</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Website
Resmi OJK: <a href="http://www.ojk.go.id/"><span style="mso-fareast-language: IN;">www.ojk.go.id</span></a> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">ANNUAL
REPORT AWARD (ARA) 2014</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">*Jurnal Ilmiah Akuntansi - Nyoman Trisna Herawati, KONVERGENSI
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN IMPLIKASINYA TERHADAP
PEMBELAJARAN AKUNTANSI PENGANTAR DI PERGURUAN TINGGI, Universitas Pendidikan
Ganesha</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Jurnal
Ilmiah Akuntansi- Yona Octiani Lestari, <i style="mso-bidi-font-style: normal;">KONVERGENSI
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN MANAJEMEN LABA DI
INDONESIA, Fakultas Ekonomi,Universitas Islam Negeri Maulana Malik Ibrahim
Malang</i></span></div>
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<![endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">PERBANDINGAN AKUNTANSI EROPA, AMERIKA & ASIA</span></span></b><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 33.75pt; mso-add-space: auto; mso-list: l5 level2 lfo1; text-align: justify; text-indent: -20.25pt;">
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<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 33.75pt; mso-add-space: auto; mso-list: l5 level2 lfo1; text-align: justify; text-indent: -20.25pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Analisis Perbandingan Akuntansi Eropa,
Amerika & Asia</span></b></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Standar
Akuntansi Internasional (International Accounting Standards/IAS) disusun oleh
empat organisasi utama dunia. Organisasi tersebut yaitu Badan Standar Akuntansi
Internasional (IASB), Komisi Masyarakat Eropa (EC), Organisasi Internasional
Pasar Modal (IOSOC), dan Federasi Akuntansi Internasioanal (IFAC).</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Standar
akuntansi internasional tidak fleksibel, karena memaksimalkan standarisasi dari
standar akuntansi internasional di berbagai negara untuk memperoleh keseragaman
standar akuntansi, sehingga menghapus perbedaan perbedaan standar akuntansi di
berbagai negara. Pada kenyataanya tiap Negara memiliki standar akuntansi yang
berbeda satu sama lainnya, karena perbedaan latar belakang nasional, keunikan
iklim bisnis, serta adanya perbedaan kebutuhan dari pemakai laporan keuangan. </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level3 lfo1; text-align: justify; text-indent: -.5in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Eropa</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Komisi Masyarakat Eropa (EC)
menekankan negara-negara anggota untuk </span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">menggunakan standar
akuntansi internasional guna memasuki pasar modal pada banyak negara, sehingga
mengurangi masalah operasional perusahaan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">multinasional dalam skala
internasional. Penerapan standar akuntansi internasional di Eropa lebih
bermotif untuk mempermudah jalan masuk ke pasar modal di banyak negara,
khususnya Amerika Serikat dan negara-negara lokasi anak perusahaan. Kebutuhan pemakaian
laporan keuangan di Negara-negara sangat berbeda seperti Negara- Negara code
law yaitu Perancis, Italia, Jerman, Spanyol, Belanda.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Directives European Union
(UE) ke-empat, ke-tujuh, dank e-depalanmasuk kedalam undang-undang Jerman
melalui <i style="mso-bidi-font-style: normal;">Comprehensive Accounting Act,</i>
19 Desember 1985. Undang-undang ini penting karena (1) mengintegrasikan
akuntansi Jerman yang ada: pelaporan keuangan, pengungkapan dan kebutuhan audit
ke dalam suatu undang-undang, (2) undang-undang tunggal ini di khususkan
sebagai buku ketiga <i style="mso-bidi-font-style: normal;">Commericial Code </i>Jerman
(HGB) yang dapat diterapkan pada semua entitas bisnis dan (3) undang-undang
didasarkan pada konsep dan prakek Eropa. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">GASC mengawasi <i style="mso-bidi-font-style: normal;">German Accounting Standards Board </i>(GASB)
yang melaksanakan pekerjaan tehnis dan mengeluarkan standar akuntansi. Sistem <i style="mso-bidi-font-style: normal;">standard-setting </i>Jerman yang cocok (<i style="mso-bidi-font-style: normal;">compatible)</i> dengan standar
internasional. Ada perbedaan yang sangat mendasar antara sistem hukum
Continental (Eropa) dan sistem hukun Anglo-Saxon (AS). Pada sistem hukun
continental, filosofinya tampak pada sifat-sifatnya yang represif, yang
senantiasa cenderung melindungi yang berkuasa. Hal ini bisa dimaklumi karena
yang berkuasa (waktu itu) adalah kolonial Belanda yang jelas ingin
mempertahankan dan mengokohkan kekuasaannya melalui berbagai undang-undang atau
sistem hukumnya. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan
akuntansi sistem Anglo-Saxon(AS) dan Sistem Kontinental (Eropa)</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: .75in; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 540px;">
<tbody>
<tr style="height: 13.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 13.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Objek</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 13.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.5pt;" valign="top" width="174"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Sistem
Kontinental</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 13.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Sistem
Anglo Saxon</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Buku
Harian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Akun
Buku Besar</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Akun Campuran</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Prive </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca
Lajur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
Keuangan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.5pt;" valign="top" width="174"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengelompokan
debit kredit belum rinci</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Menggunakan
akun cadangan dan dicatat di kredit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Menggunakan
akun campuran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Terdapat
penyetoran prive</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Arsip
disimpan sebagai dokumen</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Terdiri atas:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
perhitungan Laba Rugi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
perubahan modal</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.5in;" valign="top" width="240"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengelompokan
debit kredit sudah rinci</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Menggunakan
akun penyusutan dan dicatat di debit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Tidak
menggunakan akun campuran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Tidak
terdapat penyetoran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Arsip
tidak disampan hanya sebagai alat bantu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Terdiri
atas:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
perhitungan Laba Rugi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
perubahan modal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
arus kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
dana </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
catatan keuangan</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level3 lfo1; text-align: justify; text-indent: -.5in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.1.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Amerika</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Linda Keslar (Zeff dan Dharan1994:
28) mengatakan,”</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"> <span lang="IN">standar
AS tidak hanya terlalu rumit dan terlalu mahal, tapi benar-benar tidak adil
dibandingkan dengan pesaing asing mereka harus mengikuti. Itulah perusahaan AS
menghadapi medan yang tidak seimbang ...</span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">” Linda melihat betapa berbedanya aturan
akuntansi yang berlaku di banyak Negara sehingga menimbulkan masalah
keterbandingan laporan keuangan. Kondisi ini tentu dapat dipahami, karena dalam
proses penyusunan standar akuntansi di suatu negara tidak terlepas dari pengaruh
faktor-faktor lokal suatu negara. Wolk et al. (2001: 4) mengatakan, </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">"Kondisi
ekonomi berdampak pada kedua faktor politik dan teori akuntansi"</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">. Proses ini yang menyebabkan standard
dan praktik akuntansi di tiap-tiap Negara terdapat perbedaan. Masalah dirasakan
mulai muncul, ketika perkembangan teknologi mengubah dunia internasional ini
menjadi sebuah global village, negara-negara seolah tanpa batas (borderless).
Era ini populer dengan nama globalisasi. Dalam konteks akuntansi maka munculah
akuntansi internasional yang mencoba menguraikan teori dan praktik-praktik
akuntansi yang berlaku secara internasional.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Untuk mencatat transaksi dalam
akuntansi AS digunakan model akrual. Metode LIFO, FIFO dan Average diterpkan secara
luas dalam menilai persediaan.hampir semua Negara termasuk amerika mendasarkan
akuntansi pada <i style="mso-bidi-font-style: normal;">prinsip biaya historis.</i>
Prinsip ini disarkan pada sebuah asumsi bahwa unit mata uang yang digunakan
dalam laporan keuangan cukup stabil. </span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Model <i style="mso-bidi-font-style: normal;">fair presentation/full disclosure </i>ini berasal dari Britania Raya
dan menyebar luas ke dunia yang kena pengaruh britania, termasuk Amerika
Serikat. Akibatnya orientasi akuntansi ini sering disebut <i style="mso-bidi-font-style: normal;">Anglo-Saxon </i>atau <i style="mso-bidi-font-style: normal;">British
American.</i> Akuntansi semacam ini terdapat pada Negara common law. </span></div>
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<br /></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.1.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Asia</span></div>
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<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Sistem akuntansi di 5 negara,
yaitu 2 negara di benua Amerika (Amerika Serikat dan Meksiko)dan 3 negara
di Benua Asia (India, China, dan Jepang). Alasan menggunakan kelima negara
tersebut antara lain, Amerika dan Jepang merupakan 2 negara dengan tingkat
perkembangan ekonomi yang tinggi, menjadi pusat perekonomian dan negara
pendiri Komite Standart Akuntansi Internasional (IASB – International
Accounting Standart Board). Sementara Meksiko, India dan China merupakan negara
dengan perekonomian yang baru”muncul”. Selain itu, sistem akuntansi di
Meksiko memiliki bentuk yang hampir serupa dengan akuntansi dinegara-negara
latin lainnya. Sedangkan China merupakan negara dengan jumlah penduduk terbesar
di dunia dan perekonomiannya berubah dari perekonomian terpusat menjadi
market-oriented. Begitu juga dengan negara India yang merupakan negara dengan
populasi terbesar kedua setelah China.</span></div>
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<br /></div>
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<br /></div>
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<b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">CINA</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pada
akhir tahun 1970-an, pemimpin Cina mulai menggerakkan ekonomi dari program
terpusat gaya Soviet menuju sistem yang lebih berorientasi pasar namun masih
dalam kendali partai komunis.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Ekonomi
Cina saat ini digambarkan sebagao ekonomi hibrid, di mana negara mengontrol
komoditas dan industri strategis, sementara industri lainnya, seperti
perdagangan dan sektor swasta, ditumbuhkan dengan sistem berorientasi pasar.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Melihat perkembangan sistem ekonomi
yang ada di Cina, maka sistem dan aturan akuntansi di Cina juga berubah seiring
adanya reformasi ekonomi yang terjadi.</span></div>
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<br /></div>
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<b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pada tahun 1992, Departemen Keuangan
mengeluarkan <i>Accounting Standards for Business Enterprises </i>(ASBE).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ASBE adalah sebuah konsep kerangka
kerja yang dirancang untuk menuntun perkembangan standar baru akuntansi yang
ada yang pada akhirnya menyeragamkan praktik do mestik dan menyeragamkan
praktik akuntansi Cina fengan praktik internasional.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kemudian,
pada tahun 1998 Cina mendirikan Komite Standar Akuntansi Cina (<i>The China
Accounting Standards Committee-</i>CASC) sebagai lembaga berwenang dalam
departemen keuangan yang bertanggungjawab untuk mengembangkan standar
akuntansi.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pada akhirnya,
tahun 2006 susunan baru ASBE dikeluarkan, dan ASBE ini menyajikan ketentuan
standar akuntansi Cina yang pada hakikatnya sejalan dengan IFRS.</span></div>
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<br /></div>
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<b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pelaporan Keuangan</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Periode pembukuan diminta sesuai
dengan kalender tahunan.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan Keuangan terdiri atas:</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">a. </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Neraca</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">b. </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan
laba rugi</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">c. </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan
arus kas</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">d. </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan
perubahan ekuitas</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">e. </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Catatan</span></div>
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<br /></div>
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<b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Patokan Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penggabungan usaha dicatat menggunakan metode pembelian.</span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi dan Uji penurunan nilai tahunan diberlakukan
untuk <i>goodwill.</i></span></div>
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<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Untuk menghitung usaha gabungan digunakan metode ekuitas.</span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penilaian aset menggunakan basis harga perolehan.</span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Biaya depresiasi didasarkan pada basis ekonomi.</span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">• </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penilaian persediaan menggunakan metode FIFO dan rata-rata.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span></div>
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<b><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">INDIA</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<b><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">a. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Akuntansi dipengaruhi oleh bangsa inggris</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">b. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Departemen Urusan Perusahaan pada tahun 1956 memperbaharui Akta
Perusahaan yang berisikan Kitab Akuntansi. Menurut Akta tersebut, Kitab
Akuntansi :</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">- </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harus memberikan sudut pandang yang
adil dan sebenarnya menyangkut status urusan perusahaan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">- </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harus tetap pada basis akrual sesuai
dengan system akuntansi pencatatan ganda</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">c. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Lembaga yang bertanggungjawab atas izin profesi
Akuntansi, pengembangan standart dan proses audit adalah The Institute of
Chartered Accountant of India. Institute tersebut berencana untuk mengadopsi
IFRS secara penuh tanpa modifikasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">d. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Standar Akuntansi India atau <i>Indian Accounting
Standards </i>(AS) diterbitkan oleh Dewan Akuntansi Standar (<i>Accounting
Standards Board)</i>, Standart Asuransi dan Auditing atau<i>(Auditing Assurance
Standards) </i>diterbitkan oleh Dewan Audit dan Asuransi Standar</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">e. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pengawasan terhadap pasar modal ada pada <i>Securities and Exchange
Board of India</i>(SEBI)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<br /></div>
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<b><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pelaporan Keuangan</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">1. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Neraca dua tahun</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">2. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan Laba Rugi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">3. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan Arus Kas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">4. </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kebijakan Akuntansi dan Catatan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<br /></div>
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<b><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pengukuran Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penggabungan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Untuk penggabungan usaha tidak ada
standar akuntansinya, tetapi sebagian besar menggunakan metode pembelian, yang
disebut dengan amalgamation</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Goodwill</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Di</span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">kapitalisasi, diamortisasi dan diuji
impairmentnya (pengurangannya).</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penilaian asset tetap memakai nilai
wajar dan harga perolehan, sedangkan asset tidak berwujud diamortisasi lebih
dari 10 tahun</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Biaya persediaan dihitung yang lebih
rendah antara harga perolehan dan nilai yang dapat direalisasi, FIFO, dan
rata-rata</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Sewa pembiayaan dikapitalisasi dalam
nilai lancar pasar dan didepresiasi terhadap masa penggunaan sewa</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">· </span><span lang="EN-GB" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Sewa operasional dicatat sebagai
biaya dengan metode garis lurus</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<b><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">JEPANG</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pembukuan d</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">an laporan keuangan di Jepang </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">menggambarkan adanya percampuran dari</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">pengaruh domesti</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">k</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> dan internasional. Untuk
memahami </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">sistem
pembukuan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Jepang, </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">kita</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> harus
memahami budaya, praktik </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">bisnis</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> dan
sejarah Jepang. Perusahaan Jepang memiliki</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ketertarikan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ekuitas </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">tersendiri, dan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">sering
kali </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">bergabung
dengan firma milik pribadi yang lain</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Keterhubungan daerah i</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">nvestasi industri konglomera</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">t </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">raksasa</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> ini </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">disebut <i>keiretsu.</i></span></div>
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<b><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pemerintah nasional memiliki
pengaruh yang signifikan terhadap akuntansi Jepang. Regulasi akuntansi </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ber</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">dasarkan
pada tiga </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">badan hukum</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">:</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> undang-undang perusahaan (<i>companuy low</i>), undang-undang
pertukaran dan sekuritas (<i>securities and exchange law</i>), dan
undang-undang pajak penghasilan perusahaan (<i>corporate income tax law</i>).
Ketiga badan hukum tersebut saling berhubungan dan berinteraksi satu sama lain
yang disebut sebagai “sistem legal triangular.</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Undang-undang perusahaan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">diatur
oleh </span><i><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Ministry of
Justice</span></i><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> (MOJ). Hukum tersebut
merupakan inti dari regulasi akuntansi di Jepang dan yang paling memiliki
pengaruh besar. Se</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">mua</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> perusahaan yang
didirikan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">berdasrkan
undang-undang perusahaan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">diwajibkan
untuk memenuhi </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ketentuan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> akuntansi</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berdasarkan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Undang-undang perusahaan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">, laporan keuangan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">serta jadwal yang me</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ndukung</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">pada</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> perusahaan
kecil dan menengah </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">merupakan subjek untuk </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">audit hanya oleh auditor </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">yang berwenang</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">. Baik audit</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">or berwenang atau </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">independen</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">, keduanya</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> harus
me</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">ng</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">audit </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">laporan keuangan yang dipublikasikan oleh </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">perusahaan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">sesuai dengan undang-undang pertukaran dan sekuritas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Auditor </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">yang berwenang </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">tidak </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">memerlukan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> kuallifikasi
profesional </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">dan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> di</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">tugasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> oleh
perusahaan secara </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">penuh</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">. Audit </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">berwenang biasanya</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> fo</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">k</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">us pada manaje</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">rial</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> direktur
dan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">baik bekerja</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> sesuai dengan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">kewenangannya tau tidak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Audit</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">or</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> independen meli</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">batkan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> pemeriksaan</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">terhadap </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">laporan dan catatan keuangan</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">, serta</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> harus
dilakukan oleh akuntan publi</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">k</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">bersertifika</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">si (<i>certified public
accountans </i>- CPAs)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">.</span></div>
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<b><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan Keuang<span style="font-family: "arial" , "sans-serif";">a<span style="font-family: "arial" , "sans-serif";">n</span></span></span></b><br />
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Perusahaan<span style="font-family: "arial" , "sans-serif";"> </span>yang </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">bergabung di bawah undang-undang<span style="font-family: "arial" , "sans-serif";"> </span>perusahaan dibutuhkan </span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">untuk</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">mempersiapkan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> laporan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">yang berwenang untul di</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">setuju</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">i pada saat</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"> rapat
pemegang saham, yang </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">i</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">si</span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">nya antara lain</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">:</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Neraca</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan Laba Rugi</span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan </span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">atas perubahan ekuitas pemegang saham</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Laporan bisnis</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Jadwal terkait</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<b><span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Patokan Akuntansi</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode <i>pooling of interest </i>(penyatuan saham) untuk bisnis
gabungan digunakan pada situasi tertentu saja di mana tidak ada perusahaan yang
mengontrol perusahaan lainnya. Sebaliknya, bisnis gabungan dihitung karena
pembelian. Goodwill dihitung dengan dasar harga pasar aset bersih yang
didapatkan dan diamortisasi lebih dari 20 tahun atau kurang serta subjek
terhadap tes penurunan nilai. Metode ekuitas digunkan untuk investasi dalam
perusahaan afiliasi ketika perusahaan induk memberikan pengaruh signifikan
daripada kebijakan operasional dan finansial. Metode ekuitas juga digunkan
untuk menghitung proyek gabungan, gabungan yang profesional tidak
diperbolehkan. Dibawah standar stimulasi mata uang, aset dan kewajiban dari
anak perusahaan asing dihitung dengan tingkat kurs saat itu (akhir tahun),
pendapatan dan beban dalam rata-rata, serta penyesuaian pertukaran mata uang
asing berada dalam ekuitas pemegang saham.</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Persediaan yang harus dihitung apakah cocok dengan biaya atau lebih rendah
atau nilai keuntungan bersih. FIFO, LIFO, serta metode biaya rata-rata semuanya
menerima metode cost flow (arus biaya), dengan rata-rata yang paling populer.
Investasi dalam saham dinilai pada harga pasar. Aset tetap dinilai pada biaya
dan didepresiasi yang berkenaan dengan hukum perpajakan. Metode declining
balance (saldo menurun) merupakan metode depresiasi paling umum. Aset bersih
juga diuji dengan penurunan nilai.</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kontrak sewa yang memindahkan kepemilikan terhadap penyewa dikapitalisasi.
Sewa menyewa keuangan lainnya mungkin kapitalisasi atau dianggap sebagai
kontrak operasional. Pajak tangguhan dipersiapan untuk perubahan sepanjang
waktu dengan menggunkan metode kewajiban. Kerugian bersyarat dipersiapkan
hingga terbuka kemungkinan dan dapat diperkirakan. Dibutuhkan cadangan: setiap
tahun perusahaan harus mengalokasikan dejumlah minimal 10 persen kas dividen dan
bonus yang dibayarkan pada direktur dan auditor berwang hingga cadangan mencapi
25 persen dari saham.</span><br />
</div>
<div align="center" class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">RANGKUMAN PERBEDAAN PRAKTIK AKUNTANSI</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: -17.1pt; mso-background-themecolor: background1; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 664px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><br /></td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Amerika Serikat</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Meksiko</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Jepang</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Cina</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">India</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">1. Penggabungan usaha:
pembelian atau <i>pooling</i></span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pembelian</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pembelian</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Keduanya</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Pembelian</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Keduanya</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">2. Goodwill</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi dan uji penurunan nilai</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi dan uji penurunan nilai</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi, dan amortisasi dan uji penurunan nilai</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi dan uji penurunan nilai</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Kapitalisasi, dan amortisasi dan uji penurunan nilai</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">3. Assosiasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode ekuitas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode ekuitas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode ekuitas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode ekuitas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Metode ekuitas</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">4. Penilaian asset</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harga perolehan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Penyesuaian kisaran harga</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harga perolehan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harga perolehan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Harga perolehan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">5. Biaya depresiasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berbasis ekonomi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berbasis ekonomi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berbasis pajak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berbasis ekonomi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Berbasis ekonomi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">6. Penilaian
persediaan LIFO</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Boleh</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tidak digunakan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Boleh</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dilarang</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dilarang</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">7. Kemungkinan rugi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">8. Sewa pembiayaan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dikapitalisasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dikapitalisasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dikapitalisasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dikapitalisasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Dikapitalisasi</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">9. Pajak tangguhan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Diakui (<i>accrued</i>)</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 103.5pt;" valign="top" width="138"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">10Cadangan untuk memuluskan pendapatan</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tidak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tidak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tidak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" valign="top" width="96"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Tidak</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoNormal" style="line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-GB" style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Beberapa</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 33.75pt; mso-add-space: auto; mso-list: l5 level2 lfo1; text-align: justify; text-indent: -20.25pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Standar dan Praktek Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 13.5pt;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Amerika
Serikat (AS) merupakan kekuatan yang gemilang dalam akuntansi global Karena
hasil riset, publikasi akuntansi dan lulusan perguruan tinggi yang mempunyai
konsentrasi akuntansi lebih baik dari Negara lain. Banyak perusahaan terutama
di jepang, disamping pembuatan laporan keuangan standar internasinal, juga
membuatnya berdasarkan <i style="mso-bidi-font-style: normal;">generally accepted
accounting principles </i>(GAAP)AS. Indonesia mengadopsi GAAP menjadi PAI
(1984) sebelum kemudian mengadopsi IAS menjadi PSAK(1994). Namun karena Negara-negara
lain tidak ingin mengadopsi standar-standar internasional maupun standar AS
masa keragaman praktik-praktik akuntansi masih berlanjut di dunia. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 13.5pt;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan
standar tersebut sangat berpengaruh pada pengukuran asset dan kewajiban. Konsep
tidak sama di semua Negara. Yang mana yang di maksud asset dan yang mana yang
tidak. Di amerika selatan asettermasuk kerugian-kerugian yang timbul karena
utang dalam satuan valuta asing. Di beberapa Negara Eropa dan juga Amerika
Selatan tidak ada penyelisihan bagi semua kewajiban. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Sumber
:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">John F. Sonoo</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">.
2013<i style="mso-bidi-font-style: normal;"> Politik Luar Negeri Terhadap
Akuntansi Di Indonesia. Jurnal. <span style="mso-spacerun: yes;"> </span></i>Yogyakarta:
Fakultas Ekonomi, . Universitas Sarjana Wiyata Tamansiswa Yogyakarta. (Diakses
pada jam 08:42. 27/03/2016)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">I Made Narsa</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">. <i style="mso-bidi-font-style: normal;">Struktur Meta Teori Akuntansi Keuangan.
Jurnal. </i>Surabaya: Fakultas Ekonomi, Universitas Airlangga (Diakses pada jam
18:12. 27/03/2016)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">DR.F.Zebua</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">.
2008. <i style="mso-bidi-font-style: normal;">Akuntansi Internasional, </i>Jakarta:
Mitra Wacana Media</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Frederick D.S. Choi, dan Gary K. Meek. 2010. </span></b><i><span style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">International Accounting, </span></i><span style="color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Jakarta: Salemba Empat</span><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Gary K. Meek & Hellon Gernon</span></b><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">.
2007. <i style="mso-bidi-font-style: normal;">Akuntansi Perspektif Internasional,
Cetakan Kelima, </i>Yogyakarta: Andi Yogyakarta</span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Tulisan
Ini Adalah Salah Satu Bentuk Untuk Memenuhi Tugas Mata Kuliah Softskill
Akuntansi Internasional.</span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Ditulis
Oleh : R.Oktafiani</span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Dosen
<span style="mso-spacerun: yes;"> </span>: Jessica. B</span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Universitas
Gunadarma</span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-45186007776365568952016-03-30T05:47:00.001-07:002016-03-30T05:47:32.723-07:002. SISTEM AKUNTANSI KEUANGAN NEGARA AMERIKA, JEPANG, CINA, INDIA & MEKSIKO<!--[if gte mso 9]><xml>
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<span style="font-family: "Arial","sans-serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">SISTEM AKUNTANSI KEUANGAN NEGARA AMERIKA, JEPANG,
CINA, INDIA & MEKSIKO</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.1 Sistem akuntansi keuangan Amerika</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengaturan
akuntansi di amerika serikat dilakukan oleh sektor swasta. Meskipun demikian,
standar yang telah diciptakan FASB diperkuat dengan dukungan pemerintah melalui
institusi SEC. laporan keuangan disusun untuk menyajikan wajar posisi keuangan
dan hasil-hasil operasi.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengaturan dan Pembinaan Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pada
tahun 2002 FASB dan AISB bersepakat untuk mengkonvergensikan <i style="mso-bidi-font-style: normal;">Generally Accepted Accounting Principles </i>(GAAP)
milik FASB dan <i style="mso-bidi-font-style: normal;">International Financial
Reporting Standards </i>(IFRS) milik IASB. Kesepakatan dilakukan melalui
pendatanganan <i style="mso-bidi-font-style: normal;">Norwalk Agreement</i>.
Isinya adalah kedua dewan bersepakat untuk menghapus perbedaan yang ada
diantara standar pelaporan mereka. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran
akuntansi didasarkan pada asumsi <i style="mso-bidi-font-style: normal;">going
concern. </i>Dasar pengukuran akrual digunakan secara luas dan aturan
pengakuran transaksi sangat terkait dengan konsep <i style="mso-bidi-font-style: normal;">maching.</i> Perubahan konsistensi beserta pengaruhnya harus
diungkapkan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
LIFO, FIFO dan Average digunakan secara luas. LIFO popular karena telah
digunakan untuk tujuan pelaporan keuangan dan perhitungan pajak penghasilan
federal. Meskipun tidak tertutup kemungkinan konvergensi LIFO dengan IFRS yang telah
melarang menggunakan LIFO tetapi karena dominansi AS sebagai pasar modal
terbesar dunia dapat saja mempertahankan konsistensi penggunaan LIFO dalam
sistem akuntansinya. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.2 Sistem akuntansi keuangan Jepang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Jepang
adalah masyarakat tradisional dengan akar kebudayaan dan agama yang sangat
kuat. Oleh sebab itu untuk memahami akuntansi jepang harus terlebih dahulu
mengerti budaya, praktek bisnis dan sejarahnya. Kesadaran kelompok dan hubungan
saling ketergantungan pribadi dengan perusahaan di jepang sangat. Bertolak
belakang dengan kebebasan dan hubungan <i style="mso-bidi-font-style: normal;">arm’s
lenght</i> pada perorangan dan kelompok di barat. Satu sama lain perusahaan di
jepang saling memiliki ekuitas dan sering secara bersama sama memiliki
perusahaan-perusahaan lain. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengaturan dan Pembinaan Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Berdasarkan <i style="mso-bidi-font-style: normal;">commercial code </i>laporan keuangan dan daftar-daftar pendukung
perusahaan kecil dan menengah diaudit oleh <i style="mso-bidi-font-style: normal;">statutory
auditor.</i> Di Indonesia satuan pengawasan intern dapat disamakan dengan <i style="mso-bidi-font-style: normal;">statutory auditor</i>. Bagi mereka tidak
dipersyaratkan kualifikasi professional. Baik <i style="mso-bidi-font-style: normal;">statutory auditor</i> maupun <i style="mso-bidi-font-style: normal;">independen
auditor </i><span style="mso-spacerun: yes;"> </span>harus mengaudit perusahaan
besar. Independen audit harus dilakukan oleh <i style="mso-bidi-font-style: normal;"><span style="mso-spacerun: yes;"> </span>certified public accountants
(CPAs)</i>. Semua CPAs menjadi anggota organisasi JICPA. Dalam usaha penyeragaman
pelaksanaan audit JICPA menerbitkan petunjuk mengenasi masalah-masalah akunansi
dan berkonsultasi dengan BADC dalam pengembangan standar akuntansi. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.3 Sistem akuntansi keuangan Cina</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pada
tahap perubahan menuju akuntansi akrual, China berencana untuk mengadopsi
IPSAS. Namun belum ada pemberitahuan keputusan secara resmi (Chang, 2008).
Sistem akuntansi di China masih menggunakan basis kas, baik penganggaran maupun
laporan keuangannya. Namun di dalam suatu penelitian oleh Chang et al. (2008),
terdapat gagasan untuk berpindah menuju basis akrual. Menurut survey dari para
personel pemerintahan, yakni penyusun dan pengguna laporan keuangan menyatakan
bahwa basis kas memiliki banyak keterbatasan. Salah satunya, basis kas tidak
dapat memberikan gambaran secara akurat mengenai sumber daya yang dimiliki
pemerintah. Maka dari itu responden mendukung perpindahan dari kas menuju basis
akrual. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Sebagian
responden setuju untuk berpindah menuju full accrual, tetapi sebagian lainnya
memilih untuk memodifikasi kedua basis (kas dan akrual). Artinya, responden
memilih untuk menerapkan basis kas modifikasi. Namun pada intinya mereka yakin
bahwa basis akrual dapat memperbaiki kualitas informasi laporan keuangan, serta
dapat mencapai efektivitas dan efisiensi pemerintahan. Sementara itu, pada
presentasi terkait reformasi Akuntansi Pemerintahan oleh Lou Hong (Tanpa Tahun)
yang notabene Menteri Keuangan Pepublik China ditetapkan bahwa sistem akuntansi
keuangan berdasarkan akrual, sedangkan anggaran berdasarkan kas. Proses reformasi
sistem akuntansi menggunakan pendekatan top-down. Pendekatan ini memunginkan
penerapan basis akrual untuk laporan keuangan pertama kali dilakukan oleh
sebagian pemerintah pusat. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Nantinya,
secara bertahap seluruh pemerintah pusat menerapkan basis akrual. Setelah itu,
basis tersebut akan dapat diterapkan juga di pemerintah daerah. Dalam
perencanaan kerangka kerja, jangka waktu proses reformasi ditargetkan selama
lima tahun ke depan. Artinya, penerapan sistem akuntansi yang baru pada seluruh
entitas pemerintah paling lambat lima tahun mendatang,yakni dimulai pada tahun
2011-2015. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Terdapat
empat poin terkait langkah pelaksanaan proses reformasi, yaitu: </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">1.
Menyusun konsep mengenai keseluruhan rencana reformasi, </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.
Menyusun standar akuntansi dan peraturannya, </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">3.
Penerbitan sistem laporan keuangan tahunan pemerintah, </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">4.
Langkah-langkah lainnya, yakni melaksanakan pelatihan bagi akuntan pemerintah
untuk meningkatkan profesional dan kompetensinya, memperbaiki sistem informasi
keuangan agar dapat meningkatkan akurasi dan ketepatan waktu informasi
akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pada
suatu penelitian di Pemerintah China oleh Chang et al. (2008) dipaparkan bahwa
para penyusun laporan keuangan mempertimbangkan untuk berpindah ke basis
akrual. Para responden tersebut meyakini bahwa informasi keuangan dengan basis
akrual lebih bermanfaat daripada basis kas. Manfaat tersebut dapat dilihat dari
sisi relevansi, akurasi, dan reliabilitas. Akuntansi Pemerintahan berbasis
akrual bermanfaat sebagai alat pendukung dalam meningkatkan efisiensi dan
efektifitas sektor publik, khususnya pemerintahan. Selain itu juga memungkinkan
pengendalian lebih baik atas sumber daya yang dimiliki pemerintah.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.4 Sistem akuntansi keuangan India</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dari
1947 sampai akhir 1970-an, ekonomi di indiaa digolongkan denga bergaya program
sosialisasi pemerintah terpusat dan industry pengganti barang impor.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Regulasi
dan pelaksanaan akuntansi</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dua
sumber utama dari akuntansi di india adalah lembaga hukum dan profesi
akuntansi. Keduanya berdasarkan hukum inggris. The Institude of Chartered
Accountans of India yang didirkan pada tahun 1949 mengatur izin profesi
akuntansi dan bertanggungjawab untuk mengembangkan standar akuntansi dan proses
audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
keuangan</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
neraca 2 tahun</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
laba rugi</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
arus kas</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kebijakan
akuntansi</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Catatan</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengukuran
akuntansi</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tidak
adanya standar pembukuan utnuk penggabungan usaha, tetapi dihitung pembeliaan.
Metode penyatuan bunga (pooling) digunakan bagi perusahaan merger. Goodwill
berbeda diantara perhitungan yang ada dan hasil jumlah asset dan hutang yang
diperoleh. Asset yang tidak berwujud biasanya diamortisasi lebih dari 10 tahun.
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">2.5 Sistem akuntansi keuangan meksiko</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sekarang
meksiko menurut pada IASB sebagai panduan dalam menyelesaikan permasalahan
akuntansi yang muncul.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Regulasi
dan pelaksaan akuntansi</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar
akuntansi di meksiko dikelurkan oleh Council For Research and Development of
Financial Informations standards CINIF. Mexican Institude of Public Accountants
mengeluarkan standarisasi proses audit melalui Ausiting Standards and Procedure
Commision.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
keuangan</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">neraca</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">laporan
laba rugi</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">laporan
perubahan ekuitas pemegang saham</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">laporan
perubahan posisi keunagan</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">catatan</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Patokan
akuntansi</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laporan
keuangan gabungan disiapkan saat induk perusahaan mengontrol perusahaan
lainnya. Kintrol biasanya dimiliki saat lebih dari 50% saham biasa dimiliki.
Metode pembelian digunakan untuk menghitung bisnis gabungan. Goodwill merupakan
kelebihan harga pembelian terhadap nilai sekarang asset bersih yang didapatkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">SUMBER:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">DR.F.Zebua. 2008. <i style="mso-bidi-font-style: normal;">Akuntansi Internasional, </i>Jakarta: Mitra Wacana Media</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Gary K. Meek & Hellon Gernon. 2007. <i style="mso-bidi-font-style: normal;">Akuntansi Perspektif Internasional, Cetakan
Kelima, </i>Yogyakarta: Andi Yogyakarta</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tulisan
Ini Adalah Salah Satu Bentuk Untuk Memenuhi Tugas Mata Kuliah Softskill
Akuntansi Internasional.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Ditulis
Oleh : R.Oktafiani</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Dosen
<span style="mso-spacerun: yes;"> </span>: Jessica. B</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Universitas Gunadarma</span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-89238926019855004302016-03-30T05:45:00.001-07:002016-03-30T05:45:49.127-07:003. STANDAR PELAPORAN & PENGUNGKAPAN SERTA PENERAPAN IFRS<!--[if gte mso 9]><xml>
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<span style="font-family: "Arial","sans-serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">STANDAR PELAPORAN & PENGUNGKAPAN SERTA PENERAPAN
IFRS</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
keuangan merupakan bahasa yang digunakan oleh komunitas bisnis. Bahasa bisnis
tersebut disusun berdasarkan standar akuntansi yang merupakan aturan-aturan
pengukuran untuk laporan keuangan. Dalam perkembangannya, terdapat banyak dan
berbedanya standar akuntansi yang berlaku sehingga menimbulkan masalah
keterbandingan laporan keuangan. Kondisi ini tentu dapat dipahami karena dalam
proses penyusunan standar akuntansi di suatu negara tidak terlepas dari
pengaruh faktor-faktor lokal suatu negara (Wolk et al., 2001: 4) mengatakan
“economic conditions have an impact upon both political factors and accounting
theory”. Hal ini yang menyebabkan standar dan praktik akuntansi di tiap-tiap
negara terdapat perbedaan. Seiring dengan era globalisasi yang dimotori oleh
perkembangan teknologi informasi dan komunikasi yang mengubah dunia
internasional menjadi sebuah global village/ borderless, sejak saat inilah
masalah perbedaan standar akuntansi mulai timbul.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Kasus
kebangkrutan Enron pada tahun 2001, yang merupakan salah satu raksasa energi
Amerika Serikat dan kasus kebangkrutan Lehman Brothers pada tahun 2008, yang
merupakan salah satu raksasa bank investasi Amerika Serikat, mempunyai dampak
yang merugikan investor global dan perekonomian di seluruh dunia. Fakta menunjukkan
bahwa salah satu penyebab kebangkrutan tersebut adalah masalah akuntansi yang
disalahgunakan dan standar akuntansi yang kurang baik. Standar akuntansi yang
kurang baik dan berbeda-beda mengakibatkan informasi keuangan yang disajikan
dalam laporan keuangan tidak dapat dibandingkan, tidak relevan, tidak
transparan bagi semua stakeholder. Kebutuhan akan likuiditas pasar uang dan
modal di hampir semua negara dalam mensejahterakan rakyatnya menuntun mereka
kepada kesatuan standar tunggal pelaporan akuntansi<span style="mso-spacerun: yes;"> </span>berkualitas tinggi dan kerangka akuntansi
berbasiskan prinsip, yang meliputi penilaian profesional yang kuat dengan
disclosures yang jelas dan transparan mengenai substansi ekonomi transaksi,
penjelasan hingga mencapai kesimpulan tertentu, dan akuntansi terkait transaksi
tersebut. Dengan demikian, pengguna laporan keuangan dapat dengan mudah
membandingkan informasi keuangan entitas antarnegara di berbagai belahan dunia.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Kesemuanya
itu telah disepakati dalam International Accounting Standards, yang lebih
dikenal sebagai International Financial Reporting Standards (IFRS) yang
diyakini memberikan manfaat sebagai berikut (1) Memudahkan pemahaman atas
laporan keuangan dengan penggunaan Standar Akuntansi Keuangan yang dikenal
secara internasional (enhance comparability), (2) Meningkatkan arus investasi
global melalui transparansi, (3) Menurunkan biaya modal dengan membuka peluang
fund raising melalui pasar modal secara global, dan (4) Menciptakan efisiensi
penyusunan laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Konvergensi
dapat diartikan sebagai suatu keadaan menuju satu titik pertemuan atau memusat.
Konvergensi standar akuntansi pada dasarnya adalah penyamaan bahasa bisnis.
Setiap negara memiliki lembaga pengatur standar pelaporan keuangan. Indonesia
memiliki Ikatan Akuntan Indonesia (IAI) yang mengeluarkan Pernyataan Standar
Akuntansi Keuangan (PSAK) sebagai satu-satunya standar yang diterima sebagai
“bahasa bisnis” perusahaan-perusahaan di Indonesia. Amerika Serikat memiliki
Generally Accepted Accounting Principles (GAAP) yang dirilis oleh Financial
Accounting Standard Board (FASB). Uni Eropa memiliki International Accounting
Standard (IAS) yang dikeluarkan oleh International Accounting Standard Board
(IASB) dan seterusnya. Setiap negara menggunakan standar pelaporan yang sangat
mungkin divergen antara satu dengan yang lain. Tidak ada jaminan bahwa
laporan-laporan keuangan yang disajikan di antara negara-negara yang berbeda
tersebut dapat dibaca dengan bahasa yang sama. Perbedaan standar ini pada
ujungnya juga akan menghambat para pelaku bisnis internasional dalam mengambil
keputusan bisnisnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Sejauh
ini yang leading menjadi standar acuan adalah International Financial Reporting
Standards (IFRS) yang dikeluarkan oleh International Accounting Standard Board
(IASB). IASB adalah badan pengatur standar dari International Accounting
Standards Committee Foundation, sebuah lembaga independen nirlaba internasional
yang bergerak di bidang pelaporan keuangan yang berkedudukan di Inggris. Saat
ini, lebih dari 100 negara telah diwajibkan atau membolehkan penerapan IFRS dan
diperkirakan akan semakin banyak negara di dunia menggunakan IFRS. Bahkan 10
negara yang pasar modalnya sudah mendunia telah melakukan konvergensi ke IFRS,
yaitu, Jepang, Inggris, Perancis, Kanada, Jerman, Hongkong, Spanyol, Switzerland,
Australia, termasuk Amerika Serikat sudah menyatakan akan melakukan konvergensi
ke IFRS. Untuk Indonesia, sejak revisi PSAK tahun 1994, IAI telah memutuskan
untuk melakukan harmonisasi standar PSAK kepada IFRS. Selanjutnya, harmonisasi
tersebut diubah menjadi adopsi yang ditujukan dalam bentuk konvergensi. Sebagai
langkah awal, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia
(DASK-IAI) akan mengkonvergensikan PSAK secara penuh dengan IFRS melalui 3
tahapan, yaitu tahap adopsi, persiapan akhir, dan implementasi. Tahap adopsi
dilakukan pada periode 2008-2011, meliputi aktivitas adopsi seluruh PSAK ke
IFRS, persiapan infrastruktur, dan evaluasi terhadap PSAK yang berlaku. Dengan
demikian, konvergensi PSAK diharapkan dapat meningkatkan kualitas standar
akuntansi keuangan dan mengurangi biaya penyusunan, meningkatkan kredibilitas
dan kegunaan laporan keuangan melalui peningkatan kualitas dan daya banding
serta menyelaraskan dengan pengaturan yang berlaku secara internasional.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Tentu
saja bukan pekerjaan mudah untuk merujuk 62 standar yang dimiliki PSAK dengan
37 standar yang dimiliki IFRS. Saat ini masih terdapat perbedaan yang cukup
besar antara PSAK dan IFRS, bahkan terdapat 20 standar PSAK atau 32% yang tidak
dapat diperbandingkan. Jika dibandingkan dengan IFRS, masih terdapat perbedaan
yang cukup signifikan meliputi <i style="mso-bidi-font-style: normal;">financial
instrument, investment property, business combination, property, plan and
equipment, intangible assets, service concession agreement, presentation of
fiinancial statement, leases, insurance contract, accounting for banking yang
akan dihapus, exploration and evaluation of mineral assets, agriculture, dan
accounting for reporting currencies</i> serta perbedaan-perbedaan utama lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Dalam
penyusunan dan penyajian laporan keuangan, kerangka kerja (framework) merupakan
prinsip dasar dari IFRS. Kerangka dasar IFRS dimulai dengan asumsi dasar
penyusunan dan penyajian laporan keuangan. Ada 2 asumsi dasar yang digunakan
dalam IFRS, yaitu (1) Accrual basis adalah asumsi bahwa efek dari semua
transaksi dan kejadian diakui apabila sudah terjadi/direalisasikan, bukan pada
saat kas diperoleh atau dibayarkan; (2) Going concern adalah asumsi bahwa suatu
usaha dijalankan untuk periode jangka panjang. Setelah asumsi dasar selanjutnya
adalah karakteristik kualitatif dari suatu laporan keuangan yang meliputi
understandability, reliability, comparability, relevance, constraints on
relevant and reliable information, dan true and fair view/fair
presentation.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Karakteristik
IFRS tersebut dapat diuraikan dalam 5 pendekatan dasar sebagai berikut.
Pertama, pendekatan basis prinsip (principle-based approach) adalah pendekatan
yang menempatkan penekanan lebih besar pada penafsiran dan penerapan
prinsip-prinsip, dengan fokus khusus pada semangat prinsip yang diterapkan.
Pendekatan ini menetapkan/mengatur IFRS hanya pada prinsipprinsip utamanya
sehingga tidak memiliki standar-standar yang spesifik untuk industry.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">3.1 Standar Pelaporan Keuangan &
Pengungkapan</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Amerika
Serikat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Komponen
Laporan Keuangan tahunan perusahaan besar meliputi: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
Manajemen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
auditor independen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
keuangan utama </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pembahasan
dan analisis manajemen mengenai hasil operasi dan kondisi keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan
kebijakan akuntansi dengan dampak yang paling kritis pada laporan keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Catatan
pada laporan keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan
5 atau 10 tahun data keuangan terpilih</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l9 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Data
terpilih triwulan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Belanda</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Mutu
pelaporan keuangan belanda sangat tinggi. Laporan keuangan yang sah harus
diajukan dalam bahasa belanda, tetapi dalam bahasa inggris, jerman dan perancis
juga dapat di terima. Laporan keuangan meliputi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
laba</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Catatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
direktur</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Informasi
lain yang dianggap perlu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Inggris
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pelaporan
keuangan inggris adalah di antara yang paling komprehensif di dunia. Laporan keuangan
meliputi: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
direktur</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akun
laba dan rugi dan neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
arus kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
total keuangan dan kerugian yang diakui</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Catatan
yang direferensikan dalam laporan keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
auditor</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Jepang
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
yang <span style="mso-spacerun: yes;"> </span>didirikan berdasarkan <i style="mso-bidi-font-style: normal;">Commercial Code</i> harus membuat laporan <i style="mso-bidi-font-style: normal;">Statutory</i> untuk disetujui pada rapat
umum pemegang saham, meliputi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
penghasilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
bisnis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usul
penggunaan saldo laba</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Daftar-daftar
penunjang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Jerman</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Undang-undang
akuntansi 1985 mengatur perbedaan akuntansi, auditing dan kebutuhan pelaporan
keuangan sesuai dengan ukuran perusahaan bukan pda bentuk organisasi
perusahaan. Ada tiga tingkatan ukuran: kecil, menengah dan besar. Yang didasarkan
pada total neraca, total penjualan tahunan dan umlah karyawan. Perusahaan yang
go public selalu digolongkan besar dan harus membuat laporan arus kas
konsolidasi yang tidak di syaratkan pada perusahaan lain. Yang dilaporkan
berdasarkan undang-undang ini adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
penghasilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Catatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
manajemen</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Laporan
auditor</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">3.2 Penerapan IFRS</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">A.
Amerika Serikat</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usaha
konvergensi antara praktek akuntansi AS dan IFRS</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuntansi penggabungan usaha di AS sudah sama dengan di IFRS: menggunakan
metode pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">
yang timbul dari akuisisi di AS sudah sama dengan IFRS: dikapitalisasi dan
diuji <i style="mso-bidi-font-style: normal;">impairment-nya</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencatatan
investasi dalam perusahaan asosiasi yang dimiliki 20%-50% di AS sudah sama
dengan IFRS: metodeekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
asset di AS menggunakan biaya historis sedang di IFRS: biaya historis dan niali
wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan
asset tetap di AS sudah sama dengan di IFRS: manfaat ekonomik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
pesediaan LIFO digunakan secara luas sedang di IFRS dilarang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
kemungkinan kerugian di AS sudah sama dengan di IFRS: di akrukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Leases
keuangan di AS sudah sama denga di IFRS: dikapitalisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pajak
tangguhan di AS sudah sama dengan di IFRS: diakrukan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencadangan
untuk perataan penghasilan di AS sudah sama dengan di IFRS: tidak diadakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">B.
Belanda</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usaha
konvergensi antara praktek akuntansi Belanda dan IFRS</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuntansi penggabungan usaha di Belanda sudah sama dengan di IFRS: menggunakan
metode pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">
yang timbul dari akuisisi di Belanda sudah sama dengan IFRS: dikapitalisasi dan
diuji <i style="mso-bidi-font-style: normal;">impairment-nya</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencatatan
investasi dalam perusahaan asosiasi yang dimiliki 20%-50% di Belanda sudah sama
dengan IFRS: metode ekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
asset di Belanda menggunakan biaya historis sedang di IFRS: biaya historis dan
niali wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan
asset tetap di Belanda sudah sama dengan di IFRS: manfaat ekonomik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
pesediaan LIFO di Belanda diizinkan <span style="mso-spacerun: yes;"> </span>sedang di IFRS dilarang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
kemungkinan kerugian di Belanda sudah sama dengan di IFRS: di akrukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Leases
keuangan di Belanda sudah sama denga di IFRS: dikapitalisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pajak
tangguhan di Belanda sudah sama dengan di IFRS: diakrukan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencadangan
untuk perataan penghasilan di Belanda sudah sama dengan di IFRS: tidak
diadakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">C. Inggris</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usaha
konvergensi antara praktek akuntansi Inggris dan IFRS</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuntansi penggabungan usaha di Inggris sudah sama dengan di IFRS: menggunakan
metode pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">
yang timbul dari akuisisi di Inggris sudah sama dengan IFRS: dikapitalisasi dan
diuji <i style="mso-bidi-font-style: normal;">impairment-nya</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencatatan
investasi dalam perusahaan asosiasi yang dimiliki 20%-50% di Inggris sudah sama
dengan IFRS: metode ekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
asset di Inggris menggunakan biaya historis sedang di IFRS: biaya historis dan
niali wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan
asset tetap di Inggris sudah sama dengan di IFRS: manfaat ekonomik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
pesediaan LIFO di Inggris diizinkan <span style="mso-spacerun: yes;"> </span>sedang di IFRS dilarang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
kemungkinan kerugian di Inggris sudah sama dengan di IFRS: di akrukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Leases
keuangan di Inggris sudah sama denga di IFRS: dikapitalisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pajak
tangguhan di Inggris sudah sama dengan di IFRS: diakrukan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencadangan
untuk perataan penghasilan di Inggris sudah sama dengan di IFRS: tidak diadakan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">D. Jepang</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usaha
konvergensi antara praktek akuntansi Jepang dan IFRS</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuntansi penggabungan usaha di Jepang dengan pembelian dan <i style="mso-bidi-font-style: normal;">pooling </i>sedang IFRS metode pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">
yang timbul dari akuisisi di Jepang dikapitalisasi dandan diamortisasi dan
diuji <i style="mso-bidi-font-style: normal;">impairment </i>sedang di IFRS
dkapitalisasi: dan di uji i<i style="mso-bidi-font-style: normal;">mpairment</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencatatan
investasi dalam perusahaan asosiasi yang dimiliki 20%-50% di Jepang sudah sama
dengan IFRS: metode ekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
asset di Jepang menggunakan biaya historis sedang di IFRS: biaya historis dan
niali wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan
asset tetap di Jepang <i style="mso-bidi-font-style: normal;">tax based </i>sedang
di IFRS: manfaat ekonomik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
pesediaan LIFO di Jepang diizinkan <span style="mso-spacerun: yes;"> </span>sedang di IFRS dilarang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
kemungkinan kerugian d Jepang sudah sama dengan di IFRS: di akrukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Leases
keuangan di Jepang sudah sama denga di IFRS: dikapitalisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pajak
tangguhan di Jepang sudah sama dengan di IFRS: diakrukan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencadangan
untuk perataan penghasilan di Jepang sudah sama dengan di IFRS: tidak diadakan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">D. Jerman</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Usaha
konvergensi antara praktek akuntansi Jerman dan IFRS</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuntansi penggabungan usaha di Jerman dengan pembelian dan <i style="mso-bidi-font-style: normal;">pooling </i>sedang IFRS metode pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Goodwill</span></i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">
yang timbul dari akuisisi di Jerman dikapitalisasi dandan diamortisasi dan
diuji <i style="mso-bidi-font-style: normal;">impairment </i>sedang di IFRS
dkapitalisasi: dan di uji i<i style="mso-bidi-font-style: normal;">mpairment</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencatatan
investasi dalam perusahaan asosiasi yang dimiliki 20%-50% di Jerman sudah sama
dengan IFRS: metode ekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
asset di Jerman menggunakan biaya historis sedang di IFRS: biaya historis dan
niali wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan
asset tetap di Jerman<i style="mso-bidi-font-style: normal;"> tax based </i>sedang
di IFRS: manfaat ekonomik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Penilaian
pesediaan LIFO di J Jerman diizinkan <span style="mso-spacerun: yes;"> </span>sedang di IFRS dilarang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
kemungkinan kerugian di Jerman sudah sama dengan di IFRS: di akrukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Leases
keuangan di Jerman sudah sama denga di IFRS: dikapitalisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pajak
tangguhan di Jerman sudah sama dengan di IFRS: diakrukan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Pencadangan
untuk perataan penghasilan di Jepang sudah sama dengan di IFRS: tidak diadakan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Sumber
:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">DR.F.Zebua</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">.
2008. <i style="mso-bidi-font-style: normal;">Akuntansi Internasional, </i>Jakarta:
Mitra Wacana Media</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Heri Sukendar, W</span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">.
2009. <i style="mso-bidi-font-style: normal;">KONVERGENSI STANDAR LAPORAN
KEUANGAN<span style="mso-spacerun: yes;"> </span>KE STANDAR PELAPORAN KEUANGAN
INTERNASIONAL,<span style="mso-spacerun: yes;"> </span>APA DAN BAGAIMANA. Journal
The WINNERS , Vol. 10 No. 1. Jakarta. Fakultas Ekonomi dan Bisnis, Universitas
Bina Nusantara.<span style="mso-spacerun: yes;"> </span></i>(diakses pada jam
19:34. 28/03/2016)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tulisan
Ini Adalah Salah Satu Bentuk Untuk Memenuhi Tugas Mata Kuliah Softskill
Akuntansi Internasional.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Ditulis
Oleh : R.Oktafiani</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%;">Dosen
<span style="mso-spacerun: yes;"> </span>: Jessica. B</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Universitas Gunadarma</span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-12414318100224892732016-03-13T08:39:00.000-07:002016-03-13T08:45:21.997-07:00Penerapan IFRS Pada Perusahaan Multinational corporation<br />
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="35" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
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<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
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<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
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<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
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<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
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<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
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<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
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<w:LsdException Locked="false" Priority="21" QFormat="true"
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<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
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<![endif]--><span class="st"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif";"> PT </span></b></span><i><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-style: normal;">Bukit Asam</span></b></i><span class="st"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif";">
(Persero) </span></b></span><i><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-style: normal;">Tbk</span></b></i><br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">PT Bukit Asam (Persero) Tbk merupakan perusahaan dibidang
usaha utama Batubara yang memiliki kantor pusat di Jakarta. PT Bukit Asam
(Persero) Tbk atau biasa disebut dengan Bukit Asam mempunyai Sejarah
pertambangan batubara di Tanjung Enim yang dimulai sejak zaman kolonial Belanda
tahun 1919 dengan menggunakan metode penambangan terbuka (<i>open pit mining</i>)
di wilayah operasi pertama, yaitu di tambang Air Laya. Pada tahun 1923 mulai beroperasi
dengan metode penambangan bawah tanah (<i>underground mining</i>) hingga tahun 1940,
dan memproduksi untuk kepentingan komersial dimulai pada tahun 1938.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Seiring dengan berakhirnya kekuasaan kolonial Belanda di
tanah air, para karyawan Indonesia kemudian berjuang menuntut perubahan status
tambang menjadi pertambangan nasional. Pada tahun 1950, <i style="mso-bidi-font-style: normal;">Pemerintah RI kemudian mengesahkan pembentukan Perusahaan Negara
Tambang Arang Bukit Asam (PN TABA). </i>dan pada tahun 1981, PN TABA kemudian
berubah status menjadi Perseroan Terbatas dengan nama PT Tambang Batubara Bukit
Asam (Persero) Tbk, yang kemudian disebut Perseroan. Dalam rangka
meningkatkan pengembangan industri batubara di Indonesia, pada tahun 1990
Pemerintah menetapkan penggabungan Perum Tambang Batubara dengan Perseroan. Sesuai
dengan program pengembangan ketahanan energi nasional, pada 1993 Pemerintah
menugaskan Perseroan untuk mengembangkan usaha briket batubara. <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Pada
23 Desember 2002, Perseroan mencatatkan diri sebagai perusahaan publik di Bursa
Efek Indonesia dengan kode “PTBA”.</i></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Pada tanggal 31 Oktober 2002, Perusahaan mengajukan
pernyataan pendaftaran dalam rangka penawaran umum <b style="mso-bidi-font-weight: normal;">saham perdana</b>. Berdasarkan Prospektus yang diterbitkan oleh
Perusahaan tanggal 11 Desember 2002, jumlah saham yang ditawarkan adalah
sejumlah 346.500.000 saham yang terdiri dari 315.000.000 saham divestasi milik negara
Republik Indonesia dan 31.500.000 saham baru dengan nilai nominal Rp500 (nilai
penuh) persaham dan harga penawaran Rp575 (nilai penuh) per saham. Dalam rangka
penawaran saham perdana ini, Perusahaan menerbitkan 173.250.000 waran Seri I
yang diberikan kepada pemegang saham (kecuali kepada Negara Republik Indonesia)
yang namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal 23
Juni 2003 dengan alokasi 1 lembar waran untuk setiap dua lembar saham yang
dimiliki.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Harga pelaksanaan waran adalah Rp675 (nilai penuh) yang
mulai berlaku sejak tanggal 30 Juni 2003 sampai dengan 22 Desember 2005. Berdasarkan
surat dari Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (“BAPEPAM-LK”),
pernyataan pendaftaran tersebut dinyatakan efektif sejak 3 Desember 2002.
Seluruh saham Perusahaan telah dicatatkan di Bursa Efek Indonesia pada tanggal
23 Desember 2002. Pada tanggal 31 Desember 2005, seluruh waran telah
dikonversi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">ANAK
PERUSAHAAN</span></b></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div style="line-height: 150%; margin-top: 0in; text-align: justify;">
<u><i><span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;">PT BATUBARA BUKIT KENDI</span></i></u></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-family: Arial,Helvetica,sans-serif;"><span style="font-size: 11.0pt; line-height: 150%;">PT
Batubara Bukit Kendi dibentuk tahun 1996 dengan kepemilikan saham 75% bergerak
pada bidang Penambangan batubara, sejak tahun 2010 tidak beroperasi karena ada
masalah ijin IPPKH.</span></span></div>
<div style="line-height: 150%; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;"> </span></b></div>
<div style="line-height: 150%; margin-top: 0in; text-align: justify;">
<u><i><span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;">PT BUKIT PEMBANGKIT
INNOVATIVE</span></i></u></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;">PT
Bukit Pembangkit Innovative dibentuk tahun 2005 kepemilikan saham 59,75%
bergerak pada bidang Pembangkit listrik tenaga uap saat ini dalam tahap
konstruksi pembangunan PLTU 2x110MW di Banjarsari, Sumatera Selatan.</span></div>
<div style="line-height: 150%; margin-top: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;"> </span></div>
<div style="line-height: 150%; margin-top: 0in; text-align: justify;">
<u><i><span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;">PT BUKIT ASAM PRIMA</span></i></u></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; font-size: 11.0pt; line-height: 150%;">PT
Bukit Asam Prima dibentuk tahun 2007 dengan kepemilikan saham 99,99% bergerak
pada bidang perdagangan batubara dan sudah beroperasi sejak tahun 2007. Jumlah
saham yang beredar berdasarkan Jumlah Saham ditempatkan dan disetorkan
2,174,134,350 berdasarkan persentase kepemilikan 94,358%.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Laporan Pelaksanaan Tugas Komite
Audit 2014</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Sepanjang
tahun 2014, Komite Audit melakukan kegiatan sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">1.
Penelaahan ulang atas laporan keuangan triwulanan yang akan dikeluarkan oleh perusahaan,
termasuk memberikan saran perbaikan dan memastikan Laporan Keuangan yang
disajikan telah mematuhi prinsip-prinsip akuntansi yang berlaku di Indonesia. Berkenaan
dengan pelaksanaan audit umum tahun buku 2014 dan implementasi <b style="mso-bidi-font-weight: normal;">International Financial Reporting Standard (IFRS)</b>,
Komite Audit telah secara aktif melakukan diskusi dan masukan dengan akuntan
publik dan manajemen mengenai berbagai persoalan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">2.
Melakukan koordinasi dengan Satker Akuntansi dan Anggaran, Satker SPI, dan
Satker Perbendaharaan dan Pendanaan PTBA, untuk tindak lanjut hasil Keputusan
Rapat Umum Pemegang Saham (RUPS) Tahunan PTBA tanggal 27 Maret 2014 agenda kelima
yang menunjuk kembali Kantor Akuntan Publik (KAP) Tanudiredja, Wibisana &
Rekan, member firm dari Pricewaterhouse Coopers untuk melakukan audit Laporan
Keuangan Perseroan dan audit Laporan Keuangan Program Kemitraan dan Bina
Lingkungan Tahun buku 2014. Untuk hal tersebut telah dibentuk tim Penunjukan
KAP untuk pelaksanaan audit umum tahun buku 2014 sesuai Keputusan Dewan
Komisaris Nomor: 06/SK/PTBA- DEKOM/VII/2014. Setelah proses tersebut, telah dilakukan
Kick Off Meeting Audit Umum PTBA Tahun Buku 2014 pada tanggal 19 September 2014
dengan KAP Tanudiredja, Wibisana & Rekan (PwC), dimana disepakati bahwa
kegiatan audit akan dilaksanakan pada bulan September 2014, adapun laporan
audit akan disampaikan pada akhir Februari 2015 sebelum pelaksanaan RUPS
tahunan 2015.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">3.
Melakukan pemantauan pelaksanaan audit umum tahun buku 2014. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">4.
Melakukan evaluasi mengenai pelaksanaan pemeriksaan oleh Satuan Pengawas
Interen dan Tindak Lanjut hasil temuan oleh Manajemen. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";">Sumber
:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";"><a href="http://www.idx.co.id/">http://www.idx.co.id</a>
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "arial" , "sans-serif"; mso-fareast-font-family: "Times New Roman";"><a href="http://www.ptba.co.id/id/about#history">http://www.ptba.co.id/id/about#history</a></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Tulisan
Ini Adalah Salah Satu Bentuk Untuk Memenuhi Tugas Mata Kuliah Softskill
Akuntansi Internasional</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">Nama
: <b>R. Oktafiani</b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">UNIVERSITAS
GUNADARMA</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%;">FAKULTAS
EKONOMI</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-4009001925984222422015-12-25T09:02:00.002-08:002015-12-28T05:40:32.721-08:00ETIKA DALAM AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN<!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.
<span style="mso-bidi-font-weight: bold;">TANGGUNG JAWAB AKUNTAN KEUANGAN DAN
AKUNTAN MENEJEMEN</span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika dalam akuntansi keuangan dan akuntansi manajemen
merupakan suatu bidang keuangan yang merupakan sebuah bidang yang luas. Akuntansi
keuangan merupakan bidang akuntansi yang mengkhususkan fungsi dan aktivitasnya
pada kegiatan pengolahan data akuntansi dari suatu perusahaan dan penyusunan
laporan keuangan untuk memenuhi kebutuhan berbagai pihak yaitu pihak internal
dan pihak external. Sedangkan seorang akuntan keuangan bertanggung jawab untuk:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Menyusun
laporan keuangan dari perusahaan secara integral, sehingga dapat digunakan oleh
pihak internal maupun pihak external perusahaan dalam pengambilan keputusan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Membuat
laporan keuangan yang sesuai dengan karakteristik kualitatif laporan keuangan
IAI, 2004 yaitu dapat dipahami, relevan materialistis, keandalan, dapat
dibandingkan, kendala informasi yang relevan dan handal, serta penyajian yang
wajar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
Manajemen</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
manajemen merupakan suatu sistem akuntansi yang berkaitan dengan ketentuan dan
penggunaan informasi akuntansi untuk manajer atau manajemen dalam suatu
organisasidan untuk memberikan dasar kepada manajemen untuk membuat keputusan
bisnis yang akan memungkinkan manajemen akan lebih siap dalam pengelolaan dan
melakukan fungsi control. Tanggung jawab yang dimiliki oleh seorang akuntan
manajemen, yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Perencanaan, menyusun dan
berpartisipasi dalam mengembangkan sistem perencanaan, menyusun sasaran-sasaran
yang diharapkan, dan memilih cara-cara yang tepat untuk memonitor arah kemajuan
dalam pencapaian sasaran.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pengevaluasian,
mempertimbangkan implikasi-implikasi historical dan kejadian-kejadian yang
diharapkan, serta membantu memilih cara terbaik untuk bertindak.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Pengendalian,
menjamin integritas informasi finansial yang berhubungan dengan aktivitas
organisasi dan sumber-sumbernya, memonitor dan mengukur prestasi, dan
mengadakan tindakan koreksi yang diperlukan untuk mengembalikan kegiatan pada
cara-cara yang diharapkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Menjamin
pertanggungjawaban sumber, mengimplementasikan suatu sistem pelaporan yang
disesuaikan dengan pusat-pusat pertanggungjawaban dalam suatu organisasi
sehingga sistem pelaporan tersebut dapat memberikan kontribusi kepada
efektifitas penggunaan sumber daya dan pengukuran prestasi manajemen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Pelaporan
eksternal, ikut berpartisipasi dalam proses mengembangkan prinsip-prinsip
akuntansi yang mendasari pelaporan eksternal.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.<span style="mso-spacerun: yes;"> </span><b>Competence,
Confidentiality, Integrity, and Objectivity Of Management</b></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Competence adalah setiap praktisi Akuntansi
Manajemen dan Manajemen Keuangan memiliki tanggung jawab untuk Menjaga
tingkat kompetensi profesional sesuai dengan pembangunan berkelanjutan,
pengetahuan dan keterampilan yang dimiliki.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Confidentiality adalah Mampu menahan diri
dari mengungkapkan informasi rahasia yang diperoleh dalam pekerjaan,
kecuali ada izin dari atasan atau atas dasar kewajiban hukum.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Integrity adalah Praktisi akuntansi manajemen dan
manajemen keuangan memiliki tanggung jawab untuk Menghindari adanya
konflik akrual dan menyarankan semua pihak agar terhindar dari potensi
konflik.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objectivity Of Management adalah Praktisi
akuntansi manajemen dan manajemen keuangan memiliki tanggung jawab untuk
Mengkomunikasikan atau menyebarkan informasi yang cukup dan objektif</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.<span style="mso-spacerun: yes;"> </span>Whistle
Bowling</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whistle blowing merupakan tindakan
yang dilakukan oleh seseorang atau beberapa orang karyawan untuk membocorkan
kecurangan baik yang dilakukan oleh perusahaan atau atasannya kepada pihak
lain. Pihak yang dilaporkan ini bisa saja atasan yang lebih tinggi ataupun
masyarakat luas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rahasia perusahaan adalah sesuatu
yang konfidensial dan memang harus dirahasiakan, dan pada umumnya tidak
menyangkut efek yang merugikan bagi pihak lain, entah itu masyarakat atau
perusahaan lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whistle blowing menyangkut
kecurangan tertentu yang merugikan perusahaan sendiri maupun pihak lain,
apabila dibongkar atau disebarluaskan akan merugikan perusahaan, paling minimal
merusak nama baik perusahaan tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Whistle
bowing dibedakan menjadi 2 yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Whistle blowing internal</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terjadi
ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan kemudian
melaporkan kecurangan tersebut kepada atasannya</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Whistle blowing eksternal</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terjadi
ketika seorang karyawan mengetahui kecurangan yang dilakukan oleh perusahaan
lalu membocorkannya kepada masyarakat karena kecurangan itu akan merugikan
masyarakat.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
Kasus : Kasus Mulyana W Kusuma tahun 2004. Menjabat sebagai sebagai seorang
anggota KPU diduga menyuap anggota BPK yang saat itu akan melakukan audit
keuangan berkaitan dengan pengadaan logistic pemilu. Dalam kasus ini ICW
melaporkan tindakan Mulyana W Kusuma kepada Majelis Kehormatan Ikatan Akuntan
Indonesia (IAI) dan sekaligus meminta supaya dilakukan tindakan etis terhadap
anggotanya yang melanggar kode etik profesi akuntan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">D.<span style="mso-spacerun: yes;"> </span>CREATIVE ACCOUNTING</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Semua
proses dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan
akuntansi (termasuk di dalamnya standar, teknik, dll) dan menggunakannya untuk
memanipulasi pelaporan keuangan (Amat, Blake dan Dowd, 1999).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
dalam creative accounting ada pendapat yang mengatakan creative accounting di
bagi dua jenis, yaitu yang legal dan illegal. Maksud dari legal di sini adalah
yang sesuai dengan perundang-undangan atau sesuai peraturan yang berlaku,
sedangkan yang illegal adalah yang menyalahi peraturan atau perundang-undangan
ayang berlaku.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
kasus (Legal) :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
PT. ABC lebih menggunakan metode FIFO dalam metode arus persediaannya. Karena
dari sisi FIFO akan menghasilkan profit lebih besar dibandingkan LIFO, atau
Average. Hal ini dilakukan karenaAsumsi Inflasi Besar. FIFO dapat dianggap
sebagai sebuah pendekatanyang logis dan realistis terhadap arus biaya ketika
penggunaan metodeidentifikasi khusus tidak memungkinkan atau tidak praktis.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">FIFO
mengasumsikan bahwa arus biaya yang mendekati parallel dengan arus fisik yang
terjual. Beban dikenakan pada biaya yang dinilai melekat pada barang Jika perusahaan
dengan tingkat persediaan yang tinggi sedang mengalami kenaikan biaya
persediaan yang signifikan, dan kemungkinan tidak akan mengalamipenurunan
persediaan di masa depen, maka LIFO memberikan keuntungan arus kas yang
substansial dalam hal penundaan pajak.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ini
adalah alasan utama dari penerapan LIFO oleh kebanyakan perusahaan. Bagi banyak
perusahaan dengan tingkat persediaany ang kecil atau dengan biaya persediaan
yang datar atau menurun, maka LIFO hanyamemberikan keuntungan kecil dari pajak.
Perusahaan seperti ini memilih untuk tidak menggunakan LIFO.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">E.<span style="mso-spacerun: yes;"> </span>FRAUD ( Kecurangan )</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Secara
umum fraud merupakan suatu perbuatan melawan hukum yang dilakukan oleh
orang-orang dari dalam dan atau luar organisasi, dengan maksud untuk
mendapatkan keuntungan pribadi atau kelompoknya yang secara langsung merugikan
pihak lain. Orang awam seringkali mengasumsikan secara sempit bahwa fraud
sebagai tindak pidana atau perbuatan korupsi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">FRAUD
AUDITING ( Kecurangan Audit )</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Upaya
untuk mendeteksi dan mencegah kecurangan dalam transaksi-transaksi komersial.
Untuk dapat melakukan audit kecurangan terhadap pembukuan dan transaksi
komersial memerlukan gabungan dua keterampilan, yaitu sebagai auditor yang
terlatih dan kriminal investigator.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
Kasus : Committee of Sponsoring Organizations of the Treadway Commission
(COSO). Penelitian COSO menelaah hampir 350 kasus dugaan kecurangan pelaporan
keuangan oleh perusahaan-perusahaan publik di Amerika Serikat yang diselidiki
oleh SEC. Diantaranya adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Kecurangan keuangan memengaruhi perusahaan dari semua ukuran, dengan median
perusahaan memiliki aktiva dan pendapatan hanya di bawah $100juta.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Berita mengenai investigasi SEC atau Departemen Kehakiman mengakibatkan
penurunan tidak normal harga saham rata-rata 7,3 persen.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Dua puluh enam persen dari perusahaan-perusahaan yang terlibat dalam kecurangan
mengganti auditor selama periode yang diteliti dibandingkan dengan hanya 12
persen dari perusahaan-perusahaan yang tidak terlibat.</span><br />
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus
: Kasus Mulyana W Kusuma tahun 2004. Menjabat sebagai sebagai seorang anggota
KPU diduga menyuap anggota BPK yang saat itu akan melakukan audit keuangan
berkaitan dengan pengadaan logistic pemilu. Dalam kasus ini ICW melaporkan
tindakan Mulyana W Kusuma kepada Majelis Kehormatan Ikatan Akuntan Indonesia
(IAI) dan sekaligus meminta supaya dilakukan tindakan etis terhadap anggotanya
yang melanggar kode etik profesi akuntan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Creative
accounting melibatkan begitu banyak manipulasi, penipuan, penyajian laporan
keuangan yang tidak benar, seperti permainan pembukuan (memilih penggunaan
metode alokasi, mempercepat atan menunda pengakuan atas suatu transasksi dalam
suatu periode ke periode yang lain). Watt dan Zimmerman (1986), menjelaskan
bahwa manajer dalam bereaksi terhadap pelaporan keuangan digolongkan menjadi 3
buah hipotesis :</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Bonus
Plan Hyphotesis</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perilaku
dari seorang manajer sering kali dipengaruhi dengan pola bonus atas laba yang
dihasilkan. Tindakan yang memacu para manajer untuk mealkaukan creative
accounting, seringkali dipengaruhi oleh pembagian besaran bonus yang tergantung
dengan laba yang akan dihasilkan. Pemilik perusahaan umumnya menetapkan batas
bawah, sebagai batas terendah untuk mendapatkan bonus. Dengan teknik seperti
ini, para manajer akan berusaha menaikkan laba menuju batas minimal ini. Jika
sang pemilik juga menetapkan bats atas atas laba yang dihasilkan, maka manajer
akan berusaha mengurangi laba sampai batas atas dan mentransfer data tersebut
pada periode yang akan dating. Perilaku ini dilakukan karena jika laba melewati
batas atas tersebut, manajer tidak akan mendapatkan bonus lagi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Debt
Convenant Hyphotesis</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan
sebuah praktek akuntansi mengenai bagaimana manajer menyikasi perjanjian
hutang. Sikap yang diambil oleh manjer atas adanya pelanggaran atas perjanjian
hutang yang jatuh tempo, akan berupaya menghindarinya degan memilih
kebijakan-kebijakan akuntansi yang menguntungkan dirinya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Political
Cost Hyphotesis</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebuah
tindakan yang bertujuan untuk menampilkan laba perusahan lebih rendah lewat
proses akuntansi. Tindakkan ini dipengaruhi oleh jika laba meningkat, maka para
karyawan akan melihat kenaikan aba tersebut sebagai acuan untuk meningkatkan
kesejahteraan melalui kenaikan gaji. Pemerintah pun melihat pola kenaikan ini
sebagai objek pajak yang akan ditagih.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b>Kesimpulan:</b><br />
<b> Jadi menurut saya adalah etika dalam akuntansi keuangan dan
akuntansi manajemen saling berhubungan satu sama lainnya. dan memiliki
fungsi masing masing. secara beraturan. </b></div>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify;">
<br /></div>
<a href="https://www.blogger.com/goog_458309549">
</a><br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<a href="http://meriherliyani.blogspot.co.id/2012/12/etika-dalam-akuntansi-keuangan-dan.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://meriherliyani.blogspot.co.id/2012/12/etika-dalam-akuntansi-keuangan-dan.html</span></a><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://m-fahli.blogspot.co.id/2014/11/etika-dalam-akuntansi-keuangan-dan.html">http://m-fahli.blogspot.co.id/2014/11/etika-dalam-akuntansi-keuangan-dan.html</a> </span></div>
<a href="https://www.blogger.com/goog_458309552">
</a><br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<a href="http://jabbarspace.blogspot.co.id/2013/11/etika-dalam-akuntansi-keuangan-dan.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://jabbarspace.blogspot.co.id/2013/11/etika-dalam-akuntansi-keuangan-dan.html</span></a></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://vegaaugesriana02.blogspot.co.id/2012/11/bab-8-etika-dalam-akuntansi-keuangan.html">http://vegaaugesriana02.blogspot.co.id/2012/11/bab-8-etika-dalam-akuntansi-keuangan.html</a></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-90438392236001490402015-12-25T08:56:00.003-08:002015-12-28T05:26:00.532-08:00ISU ETIKA SIGNIFIKAN DALAM DUNIA BISNIS DAN PROFESI<!--[if gte mso 9]><xml>
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<br />
<div style="line-height: 150%; text-align: justify;">
<b>1. BENTURAN KONFLIK ( </b><i><b>Conflict
of Interest </b></i><b>)</b></div>
<div style="line-height: 150%; text-align: justify;">
Benturan kepentingan adalah
perbedaan antara kepentingan ekonomis perusahaan dengan kepentingan ekonomis pribadi
Direktur, Komisaris atau pemegang saham utama di suatu perusahaan. Benturan
kepentingan ini dapat dikategorikan menjadi 8 jenis situasi sebagai berikut.</div>
<div style="line-height: 150%; text-align: justify;">
a. Segala konsultasi atau
hubungan lain yang signifikan atau berkeinginan mengambil andil di dalam
aktivitas pemasok, pelanggan atau pesaing ( <i>competitor </i>).</div>
<div style="line-height: 150%; text-align: justify;">
b. Segala kepentingan pribadi
yang berhubungan dengan kepentingan perusahaan.</div>
<div style="line-height: 150%; text-align: justify;">
c. Segala hubungan bisnis atas
nama perusahaan dengan personal yang masih ada hubungan keluarga ( <i>family </i>)
dengan perusahaan yang dikontrol oleh personal tersebut.</div>
<div style="line-height: 150%; text-align: justify;">
d. Segala posisi dimana karyawan
dan pimpinan perusahaan mempunyai pengaruh ( <i>control </i>) terhadap
evaluasi hasil pekerjaan atau kompensasi dari personal yang masih ada hubungan
keluarga.</div>
<div style="line-height: 150%; text-align: justify;">
e. Segala penggunaan pribadi
maupun berbagai informasi rahasia perusahaan demi suatu kepentingan pribadi,
seperti anjuran untuk membeli atau menjual barang atau produk milik perusahaan
yang didasarkan atas informasi rahasia tersebut.</div>
<div style="line-height: 150%; text-align: justify;">
f. Segala penjualan atau
pembelian perusahaan yang menguntungkan pribadi.</div>
<div style="line-height: 150%; text-align: justify;">
g. Segala penerimaan dari
keuntungan seseorang atau organisasi atau pihak ketiga yang berhubungan dengan
perusahaan.</div>
<div style="line-height: 150%; text-align: justify;">
h. Segala aktivitas yang
berkaitan dengan <i>insider trading </i>atas perusahaan yang telah <i>go
public </i>yang merugikan pihak lain.</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Etika Dalam tempat Kerja</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika bisnis sangat penting untuk menciptakan
lingkungan kerja yang harmonis, serta untuk memberi citra positif pada
perusahaan tempat Anda bekerja. Ada dua hal yang terkandung dalam etika bisnis
yaitu kepercayaan dan tanggung jawab. Kepercayaan diterjemahkan kepada
bagaimana mengembalikan kejujuran dalam dunia kerja dan menolak stigma lama
bahwa kepintaran berbisnis diukur dari kelihaian memperdayasaingan. Sedangkan
tanggung jawab diarahkan atas mutu output sehingga insan bisnis jangan puas
hanya terhadap kualitas kerja yang asal-asalan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pandangan rasional tentang perusahaan, kewajiban
moral utama pegawai adalah untuk bekerja mencapai tujuan perusahaan dan
menghindari kegiatan-kegiatan yang mungkin mengancam tujuan tersebut. Jadi,
bersikap tidak etis berarti menyimpang dari tujuan-tujuan tersebut dan berusaha
meraih kepentingan sendiri dengan cara-cara yang melanggar hukum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adapun beberapa praktik di dalam suatu pekerjaan yang
dilandasi dengan etika dengan berinteraksi di dalam suatu perusahaan, misalnya:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Etika Terhadap Saingan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kadang-kadang ada produsen berbuat
kurang etis terhadap saingan dengan menyebarkan rumor, bahwa produk saingan
kurang bermutu atau juga terjadi produk saingan dirusak dan dijual kembali ke
pasar, sehingga menimbulkan citra negatif dari pihak konsumen.<br />
<br />
2. Etika Hubungan dengan Karyawan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di dalam perusahaan ada
aturan-aturan dan batas-batas etika yang mengatur hubungan atasan dan bawahan,
Atasan harus ramah dan menghormati hak-hak bawahan, Karyawan diberi kesempatan
naik pangkat, dan memperoleh penghargaan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
3. Etika dalam hubungan dengan publik</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hubungan dengan publik harus dijaga
sebaik mungkin, agar selalu terpelihara hubungan harmonis. Hubungan dengan
public ini menyangkut pemeliharaan ekologi, lingkungan hidup. Hal ini meliputi
konservasi alam, daur ulang dan polusi. Menjaga kelestarian alam, recycling
(daur ulang) produk adalah uasha-usaha yang dapat dilakukan perusahaan dalam
rangka mencegah polusi, dan menghemat sumber daya alam.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Aktivitas Bisnis International – Masalah Budaya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang pemimpin memiliki peranan penting dalam
membentuk budaya perusahaan. Masalah budaya perusahaan bukanlah hanya apa yang
akan dikerjakan sekelompok individu melainkan juga bagaimana cara dan tingkah
laku mereka pada saat mengerjakan pekerjaan tersebut. Budaya perusahaan memberi
kontribusi yang signifikan terhadap pembentukan perilaku etis, karena budaya
perusahaan merupakan seperangkat nilai dan norma yang membimbing tindakan
karyawan. Budaya dapat mendorong terciptanya prilaku. Dan sebaliknya dapat pula
mendorong terciptanya prilaku yang tidak etis.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah sebuah bisnis merupakan multinasional sejati
atau hanya menjual kepada beberapa pasar luar negeri tertentu? terdapat
sejumlah faktor yang akan berpengaruh terhadap operasi internasionalnya. Setiap
perusahaan yang memiliki rencana menjalankan bisnis di negara lain harus
memahami perbedaan antara masyarakat dan budaya negara tersebut dengan negara
asalnya, beberapa perbedaan tentu saja cukup jelas terlihat. Sebagai contoh,
perusahaan harus memperhitungkan faktor bahasa dalam melakukan penyesuaian
terhadap pengepakan, tanda dan logo. Jadi, Keberhasilan dalam pasar luar negeri
sebagian besar ditentukan oleh cara-cara bisnis tersebut menanggapi hambatan
sosial, ekonomi, hukum, dan politik dalam perdagangan internasional.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Akuntabilitas Sosial</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntabilitas sosial merupakan proses keterlibatan
yang konstruktif antara warga negara dengan pemerintah dalam memeriksa pelaku
dan kinerja pejabat publik, politisi dan penyelenggara pemerintah. Tujuan dari
akuntabilitas sosial adalah sebagai berikut :</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengukur dan mengungkapkan dengan tepat
seluruh biaya dan manfaat bagi masyarakat yang ditimbulkan oleh berbagai
aktivitas yang berkaitan dengan produksi perusahaan.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengukur dan melaporkan pengaruh kegiatan
perusahaan terhadap lingkungan mencakup financial dan managerial social
accounting, social auditing.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk menginternalisir biaya sosial dan manfaat
sosial agar dapat menentukan suatu hasil yang relevan dan sempurna yang
merupakan keuntungan sosial suatu perusahaan.</span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>5. Manajemen Krisis</b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Krisis merupakan suatu kejadian besar dan tidak
terduga yang memiliki potensi untuk berdampak negatif maupun positif. Kejadian
ini bisa saja menghancurkan organisasi, karyawan, produk, jasa, kondisi
keuangan dan reputasi . Krisis merupakan keadaan yang tidak stabil dimana
perubahan yang cukup menentukan mengancam, baik perubahan yang tidak diharapkan
ataupun perubahan yang diharapkan akan memberikan hasil yang lebih baik .<br />
Organisasi yang memikirkan dampak negatif yang mungkin ditimbulkan dari suatu
krisis akan berusaha untuk mempersiapkan diri sebelum krisis tersebut terjadi.
Bahkan ada peluang dimana organisasi dapat mengubah krisis menjadi
suatu kesempatan untuk memperoleh dukungan publik. Sebab, krisis terjadi
apabila ada benturan kepentingan antara organisasi dengan publiknya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum, dapat dijelaskan bahwa penyebab krisis
adalah :<br />
<b>a. Sebab umum :</b></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gangguan kesejahtraan dan rasa aman.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab sosial diabaikan.</span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Sebab khusus :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesalahan pengelola yang mengganggu lapisan
bawah.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penurunan profit yang tajam.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelewengan.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan permintaan pasar.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegagalan atau penarikan produk.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan deregulasi.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kecelakaan atau bencana alam. </span></li>
</ul>
<ul type="disc">contoh kasus: </ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: center; vertical-align: middle;">
<b><span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BPOM Sita Kosmetik Ilegal Mengandung Obat Terlarang</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: center; vertical-align: middle;">
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">R<span style="background: white;">EPUBLIKA.CO.ID, PURWOKERTO --- Bahan kosmetik
yang disita BPOM Semarang di Purwokerto, Rabu (15/5), diperkirakan mengandung
obat terlarang.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepala BPOM Semarang, Dra Zulaimah MSi Apt, menyebutkan hasil uji
laboratorium krim kecantikan yang disita dari satu satu rumah produksi di
Kompleks Perumahan Permata hijau tersebut, memang masih belum selesai.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">''Tapi dari daftar bahan baku yang sudah disita, kosmetik tersebut kami
perkirakan mengandung berbagai jenis obat-obat keras yang peredarannya sangat
kami batasi,'' kata Zualimah, saat ditelepon dari Purwokerto, Kamis (16/5).</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bahkan baku yang dipergunakan sebagai bahan baku krim tersebut, antara lain
berupa Bahan Kimia Obat (BKO) seperti obat-obatan jenis antibiotik,
deksametason, hingga hidrokuinon. ''Kami belum tahu, apakah obat-obatan BKO
tersebut, dimasukkan dalam krim kosmetik atau tidak, karena masih dilakukan
penelitian. Namun untuk bahan kimia hidrokuinon, kami perkirakan menjadi salah
satu bahan utama pembuatan kosmetik,'' jelasnya.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di Indonesia, kata Zulaimah, bahan aktif Hidrokuinon sangat dibatasi
penggunaannya. Bahan aktif tersebut, hanya diizinkan digunakan dalam kadar yang
sangat sedikit, dalam bahan kosmetik pewarna rambut dan cat kuku atau kitek.
Untuk pewarna rambut, maksimal kadar hidrokuinon hanya 0,3 persen sedangkan
untuk cat kuku hanya 0,02 persen. ''Sedangkan untuk krim kulit, sama sekali
tidak boleh digunakan,'' jelasnya.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ia mengakui, di masa lalu zat aktif hidrokuinin ini memang banyak digunakan
untuk bahan baku krim pemutih atau pencerah hulit. Namun setelah banyak kasus
warga yang mengeluh terjadinya iritasi dan rasa terbakar pada kulit akibat
pemakaian zat hidrokuinon dalam krim pemutih ini, maka penggunaan hidrokuinon
dibatasi.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">''Pemakaian jangka panjang bisa menyebabkan pigmen kulit yang terpapar zat
ini menjadi mati. Bahkan, setelah sel pigmen mati, kulit bisa berubah menjadi
biru kehitam-hitaman,'' ujarnya menjelaskan.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara mengenai adanya obat antibiotik dan deksametason yang ikut
disita, Zulaimah menyebutkan masih belum tahu penggunaan obat ini. Obat-obatan
tersebut, mestinya merupakan obat oral atau yang dikonsumsi dengan cara minum.
Selain itu, penggunaannya juga dibatasi karena merupakan golongan obat keras.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">''Karena itu, kami masih belum tahu untuk apa obat-obatan itu. Kita masih
melakukan pengujian, apakah obat-obatan tersebut digunakan sebagai campuran
krim tersebut atau tidak,'' katanya.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Petugas BPOM sebelumnya menyita ribuan kemasan krim pemutih kulit di salah
satu rumah di perumahan Permata Hijau yang merupakan komplek perumahan elite di
Kota Purwokerto. Di rumah yang diduga menjadi rumah tempat pembuatan krim
kosmetik, petugas dari BPOM juga menemukan berbagai bahan baku pembuatan krim.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penggerebekan rumah produksi krim kecantikan itu, dilakukan karena rumah
produksi tersebut belum memiliki izin produksi dari BPOM. Sementara penggunaan
bahan baku kosmetik harus mendapat pengawasan ketat, karena penggunaan bahan
baku yang tidak semestinya bisa membahayakan konsumen.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penggerebekan dilakukan, setelah petugas BPOM mendapat banyak keluhan dari
konsumen yang mengaku kulitnya terasa terbakar dan mengalami iritasi setelah
menggunakan krim yang dibeli dari salon kecantikan. Setelah dilakukan
pengusutan, ternyata krim tersebut diperoleh dari rumah produksi di Purwokerto.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Zulaimah menyebutkan, krim pemutih hasil produksi warga Purwokerto ini,
dijual ke klinik klinik dan salon kecantikan di seluruh wilayah Tanah Air.
"Dari hasil catatan transaksi yang kita peroleh, krim pemutih itu banyak
dijual di Semarang, Banyumas, Bali, Jabodetabek dan terbesar di Jabar hingga
Bandung,'' jelasnya.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ia menyebutkan, pemilik rumah produksi yang berinisial S, sudah dalam
pengawasan petugas BPOM. ''Mulai besok akan kami periksa. Bukan tidak mungkin
nantinya akan ada tersangkalain dalam kasus ini,'' jelasnya. Ditambahkannya,
pelanggaran dalam bidang POM, sesuai UU No 35 tahun 2009 bisa dikenai sanksi
pidana maksimal 15 tahun atau denda Rp 1,5 miliar.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Reporter : Eko Widiyatno Redaktur : Karta Raharja Ucu</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Analisis Kasus</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Istanto Oerip Ketua PII mengatakan bahwa Etika didefinisikan sebagai
penyelidikan terhadap alam dan ranah moralitas dimana istilah moralitas
dimaksudkan untuk merujuk pada ‘penghakiman’ akan standar dan aturan tata laku
moral. Etika juga bisa disebut sebagai studi filosofi perilaku manusia dengan
penekanan pada penentuan apa yang dianggap salah dan benar.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari definisi itu kita bisa mengembangkan sebuah konsep etika bisnis. Tentu
sebagian kita akan setuju bila standar etika yang tinggi membutuhkan individu
yang punya prinsip moral yang kokoh dalam melaksanakannya. Namun, beberapa
aspek khusus harus dipertimbangkan saat menerapkan prinsip etika ke dalam
bisnis.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertama, untuk bisa bertahan, sebuah bisnis harus mendapatkan keuntungan.
Jika keuntungan dicapai melalui perbuatan yang kurang terpuji, keberlangsungan
perusahaan bisa terancam. Banyak perusahaan terkenal telah mencoreng reputasi
mereka sendiri dengan skandal dan kebohongan. </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kedua, sebuah bisnis harus dapat menciptakan keseimbangan antara ambisi
untuk mendapatkan laba dan kebutuhan serta tuntutan masyarakat sekitarnya.
Memelihara keseimbangan seperti ini sering membutuhkan kompromi atau bahkan
‘barter’.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan etika bisnis adalah menggugah kesadaran moral para pelaku bisnis
dalam menjalankan good business dan tidak melakukan ‘monkey business’ atau
dirty business. Etika bisnis mengajak para pelaku bisnis mewujudkan citra dan
manajemen bisnis yang etis agar bisnis itu pantas dimasuki oleh semua orang
yang mempercayai adanya dimensi etis dalam dunia bisnis.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelanggaran etika bisa terjadi di mana saja, termasuk dalam dunia bisnis.
Untuk meraih keuntungan, masih banyak perusahaan yang melakukan berbagai
pelanggaran moral. Praktik curang ini bukan hanya merugikan perusahaan lain,
melainkan juga masyarakat dan negara. Praktik korupsi, kolusi dan nepotisme
(KKN) tumbuh subur di banyak perusahaan.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelanggaran Prinsip Etika Bisnis yang dilakukan oleh para pengusaha
kosmetik berbahaya yaitu pelanggaran terhadap undang-undang kesehatan dan
undang-undang perlidungan konsumen dimana perusahaan tidak memberikan
peringatan kepada konsumen mengenai kandungan yang ada didalam produk mereka
yang sangat berbahaya untuk kesehatan. Melakukan apa saja untuk mendapatkan
keuntungan pada dasarnya dapat dilakukan asalkan tidak merugikan pihak manapun.
Seharusnya para produsen kosmetik lebih mementingkan keselamatan komnsumen
diatas kepentingan perusahaan maka tentunya perusahaan itu sendiri akan
mendapatkan laba yang lebih besar atas kepercayaan masyarakat terhadap produk
tersebut.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika bisnis tidak akan dilanggar jika ada aturan dan sanksi. Kalau semua
tingkah laku salah dibiarkan, lama kelamaan akan menjadi kebiasaan. Repotnya,
norma yang salah ini akan menjadi budaya. Oleh karena itu bila ada yang
melanggar aturan diberikan sanksi untuk memberi pelajaran kepada yang
bersangkutan. Ada tiga sasaran dan ruang lingkup pokok etika bisnis. Pertama,
etika bisnis sebagai etika profesi membahas berbagai prinsip, kondisi, dan
masalah yang terkait dengan praktek bisnis yang baik dan etis. Dengan kata
lain, etika bisnis pertama-tama bertujuan untuk menghimbau para pelaku bisnis
untuk menjalankan bisnis secara baik dan etis.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kedua, menyadarkan masyarakat, khususnya konsumen, buruh, atau karyawan dan
masyarakatluas pemilik aset umum semacam lingkungan hidup, akan hak dan
kepentingan mereka yang tidak boleh dilanggar oleh praktik bisnis siapapun
juga. Pada tingkat ini, etika bisnis berfungsi menggugah masyarakat bertindak
menuntut para pelaku bisnis untuk berbisnis secara baik demi terjaminnya hak
dan kepentingan masyarakat tersebut.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; text-indent: 14.2pt; vertical-align: middle;">
<span style="background: white; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketiga, etika bisnis juga berbicara mengenai sistem ekonomi yang sangat
menentukan etis tidaknya suatu praktek bisnis. Dalam hal ini, etika bisnis
lebih bersifat makro atau lebih tepat disebut etika ekonomi. Dalam lingkup
makro semacam ini, etika bisnis bicara soal monopoli, oligopoli, kolusi, dan
praktik semacamnya yang akan sangat mempengaruhi, tidak saja sehat tidaknya
suatu ekonomi, melainkan juga baik tidaknya praktik bisnis dalam sebuah negara.</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="text-decoration: none; text-underline: none;">http://madewahyudisubrata.blogspot.co.id/2014/01/isu-etika-signifikan-dalam-dunia-bisnis.html</span>
</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<a href="http://rahmaniapw.tumblr.com/post/106234397080/isu-etika-signifikan-dalam-dunia-bisnis-dan"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="text-decoration: none; text-underline: none;">http://rahmaniapw.tumblr.com/post/106234397080/isu-etika-signifikan-dalam-dunia-bisnis-dan</span></span></a></div>
<a href="http://rahmaniapw.tumblr.com/post/106234397080/isu-etika-signifikan-dalam-dunia-bisnis-dan" target="_blank"></a><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="text-decoration: none; text-underline: none;"><a href="http://ditaoctalina.blogspot.co.id/2015/12/isu-etika-signifikan.html">http://ditaoctalina.blogspot.co.id/2015/12/isu-etika-signifikan.html</a> </span></span><br />
<a href="http://astrisridayanti.blogspot.co.id/2014/12/isu-etika-signifikan-dalam-dunia-bisnis.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="text-decoration: none; text-underline: none;">http://astrisridayanti.blogspot.co.id/2014/12/isu-etika-signifikan-dalam-dunia-bisnis.html</span></span></a></div>
<a href="http://astrisridayanti.blogspot.co.id/2014/12/isu-etika-signifikan-dalam-dunia-bisnis.html" target="_blank"></a><br />
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
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<![endif]-->Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-73321163389588194792015-11-14T08:10:00.001-08:002015-11-14T08:10:43.814-08:00ETIKA DALAM KANTOR AKUNTAN PUBLIK<br />
A. Etika Bisnis Akuntan Publik<br />
Etika Bisnis merupakan cara untuk melakukan kegiatan bisnis, yang mencakup seluruh aspek yang berkaitan dengan individu, perusahaan dan juga masyarakat. Etika Bisnis dalam suatu perusahaan dapat membentuk nilai, norma dan perilaku karyawan serta pimpinan dalam membangun hubungan yang adil dan sehat dengan pelanggan/mitra kerja, pemegang saham, masyarakat.<br />
Dalam menjalankan profesinya seorang akuntan di Indonesia diatur oleh suatu kode etik profesi dengan nama kode etik Ikatan Akuntan Indonesia yang merupakan tatanan etika dan prinsip moral yang memberikan pedoman kepada akuntan. Selain itu dengan kode etik akuntan juga merupakan alat atau sarana untuk klien, pemakai laporan keuangan atau masyarakat pada umumnya, tentang kualitas atau mutu jasa yang diberikannya karena melalui serangkaian pertimbangan etika sebagaimana yang diatur dalam kode etik profesi. Prinsip etika akuntan atau kode etik akuntan meliputi :<br />
1) Tanggung Jawab Profesi. Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semuakegiatan yang dilakukannya.<br />
2) Kepentingan Publik. Kepentingan utama profesi akuntan adalah untuk membuat pemakai jasa akuntan paham bahwa jasa akuntan dilakukan dengan tingkat prestasi tertinggi sesuai dengan persyaratan etika yang diperlukan untuk mencapai tingkat prestasi tersebut.<br />
3) Integritas. Auditor dituntut harus memiliki sikap yang baik seperti jujur, bijaksana, serta rasa tanggungjawab yang tinggi atas pekerjaannya.<br />
4) Obyektivitas. Auditor diharuskan tidak memihak siapa pun dalam melaksanakan tugasnya atau pun mengumpulkan informasi data.<br />
5) Kerahasiaan. Auditor diharuskan untuk menjaga sebaik mungkin data atau informasi yang di dapatkan dalam melaksanakan tugasnya.<br />
6) Kompetensi. Auditor dituntut untuk memiliki pengetahuan, pengalaman, keahlian serta keterampilan yang baik dalam melaksanakan tugasnya.<br />
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B. Tanggung Jawab Sosial Kantor Akuntan Publik sebagai Entitas Bisnis<br />
Milton Friedman memaparkan tanggung jawab bisnis yang utama adalah menggunakan sumber daya dan mendesain tindakan untuk meningkatkan laba sepanjang tetap mengikuti atau mematuhi aturan permainan. Hal ini dapat dikatakan bahwa bisnis tidak seharusnya diwarnai oleh penipuan dan kecurangan. Pada struktur utilitarian, melakukan aktivitas untuk memenuhi kepentingan sendiri diperbolehkan. Untuk memenuhi kepentingan sendiri, setiap orang memiliki cara yang berbeda-beda dan terkadang saling berbenturan satu dengan yang lainnya. Menurut Smith mengejar kepentingan pribadi diperbolehkan sepanjang tidak melanggar hukum dan keadilan atau kebenaran. Bisnis harus diciptakan dan diorganisasikan dengan cara yang bermanfaat bagi masyarakat.<br />
Sebagai entitas bisnis layaknya entitas-entitas bisnis lain, Kantor Akuntan Publik juga dituntut untuk peduli dengan keadaan masyarakat, bukan hanya dalam bentuk “uang” dengan jalan memberikan sumbangan, melainkan lebih kompleks lagi yang artinya pada Kantor Akuntan Publik juga dituntut akan suatu tanggung jawab sosial kepada masyarakat. Namun, pada Kantor Akuntan Publik bentuk tanggung jawab sosial suatu lembaga bukanlah pemberian sumbangan atau pemberian layanan gratis. Tapi meliputi ciri utama dari profesi akuntan publik terutama sikap altruisme, yaitu mengutamakan kepentingan publik dan juga memperhatikan sesama akuntan publik dibanding mengejar laba.<br />
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya. Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peran tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka. Anggota juga harus selalu bertanggung jawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat dan menjalankan tanggung jawab profesi dalam mengatur dirinya sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan meningkatkan tradisi profesi akuntan publik.<br />
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C. Krisis dalam Profesi Akuntansi</div>
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Tekanan pemaksimalan Profit saat ini membawa profesi akuntan ke dalam krisis. Profesi dituntut untuk melakukan tindakan dalam berbagai cara yang dapat menciptakan laba tertinggi agar dapat bersaing dengan iklim persaingan yang semakin ketat. Dala hal ini, seluruh tindakan yang diambil justru membuat profesi berada dalam kondisi yang membahayakan dirinya dan dapat dituntut secara hukum. Namun, di pihak lain akuntan dipaksa untuk tetap bersikap profesional dan dihadapkan pada serangkaian aturan yang harus ditaati. Akuntan harus tetap bersikap objektif, jujur, adil, tepat, independen, bertanggung jawab dan berintegritas dala menjalankan tugasnya. Motivasi untuk berperilaku etis sangat penting karena dengan berperilaku etis dapat memberikan kontribusi diantaranya keuntungan jangka panjang bagi perusahaan, integritas personal dan kepuasan bagi pihak yang terlibat dalam bisnis tersebut, kejujuran dan loyalitas karyawan serta confidence dan kepuasan pelanggan. Perusahaan seharusnya memperhatikan tanggung jawab sosial yang bertujuan untuk mereduksi timbulnya aksi sosial yang menolak keberadaan suatu perusahaan. Berbeda halnya dengan perusahaan yang mementingkan keuntungan jangka pendek. Perusahaan yang hanya berorientasi pada keuntungan jangka pendek ini cenderung kurang memperhatikan masalah etika dan integritas.</div>
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Permasalahan-permasalahan yang dihadapi oleh Akuntan, sebagai berikut:</div>
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Berkaitan dengan earning management</div>
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Pemerikasaan dan penyajian terhadap masalah akuntansi</div>
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Berkaitan dengan kasus-kasus yang dilakukan oleh akuntan pajak untuk menyusun laporan keuangan agar pajak tidak menyimpang dari aturan yang ada.</div>
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Independensi dari perusahaan dan masa depan independensi KAP. Jalan pintas untuk menghasilkan uang dan tujuan praktek selain untuk mendapatkan laba.</div>
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Masalah kecukupan dari prinsip-prinsip diterima umum dan asumsi-asumsi yang tersendiri dari prinsip-prinsip yang mereka gunakan akan menimbulkan dampak etika bila akuntan tersebut memberikan gambaran yang benar dan akurat.</div>
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Regulasi Dalam Rangka Penegakan Etika Kantor Akuntan Publik</div>
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Ikatan Akuntan Indonesia (IAI) sebagai satu-satunya organisasi profesi akuntan di Indonesia telah berupaya untuk melakukan penegakan etika profesi bagi akuntan publik. Untuk mewujudkan perilaku profesionalnya, maka IAI menetapkan kode etik Ikatan Akuntan Indonesia. Kode etik tersebut dibuat untuk menentukan standar perilaku bagi para akuntan, terutama akuntan publik. Kode etik IAI terdiri dari:</div>
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Prinsip etika, terdiri dari 8 prinsip etika profesi yang merupakan landasan perilaku etika profesional, memberikan kerangka dasar bagi aturan etika dan mengatur pelaksanaan pemberian jasa profesional oleh anggota yang meliputi tanggung jawab profesi, kepentingan publik, integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, dan standar teknis.</div>
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Aturan Etika Kompartemen Akuntan Publik, terdiri dari independen, integritas dan objektivitas, standar umum dan prinsip akuntansi, tanggung jawab kepada klien, tanggung jawab kepada rekan seprofesi, serta tanggung jawab dan praktik lain.</div>
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Interpretasi Aturan Etika, merupakan panduan dalam menerapkan etika tanpa dimaksudkan untuk membatasi lingkup dan penerapannya.</div>
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Di Indonesia penegakan kode etik dilaksanakan oleh sekurang-kurangnya enam unit organisasi, yaitu Kantor Akuntan Publik, Unit Peer Review Kompartemen Akuntan Publik IAI, Badan Pengawas Profesi Kompartemen Akuntan Publik IAI, Dewan Pertimbangan Profesi IAI, Departemen Keuangan RI, dan BPKP. Selain keenam unit organisasi tadi, pengawasan terhadap kode etik diharapkan dapat dilakukan sendiri oleh para anggota dan pimpian KAP.</div>
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Meskipun telah dibentuk unit organisasi penegakan etika sebagaimana disebutkan di atas, namun demikian pelanggaran terhadap kode etik ini masih ada. Dapat disimpulkan bahwa meskipun IAI telah berupaya melakukan penegakan etika profesi bagi akuntan, khususnya akuntan publik, namun demikian sikap dan perilaku tidak etis dari para akuntan publik masih tetap ada. Perkembangan Terakhir Dalam Etika Bisnis dan Profesi</div>
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Dalam pandangan saya, pengertian etika tersebut sudah melewati empat tahap atau fase perkembangan generasi pengertian, yaitu fase pengertian teologis (etika teologis), fase pengertian ontologis (etika ontologis), fase pengertian positivis (etika positivist), dan fase pengertian fungsional (etika fungsional).</div>
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Etika Teologis</div>
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Pada perkembangan generasi pengertian pertama, semua sistem etika berasal dari sistem ajaran agama.Semua agama mempunyai ajaran-ajarannya sendiri-sendiri tentang nilai-nilai, sikap, dan perilaku yang baik dan buruk sebagai pegangan hidup bagi para penganutnya.Karena itu, ajaran etika menyangkut pesan-pesan utama misi keagamaan semua agama, dan semua tokoh agama atau ulama, pendeta, rahib, monk, dan semua pemimpin agama akrab dengan ajaran etika itu.Semua rumah ibadah diisi dengan khutbah-khutbah tentang ajaran moral dan etika keagamaan masing-masing.</div>
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Bagi agama-agama yang mempunyai kitab suci, maka materi utama kitab-kitab suci itu juga adalah soal-soal yang berkaitan dengan etika.Karena itu, perbincangan mengenai etika seringkali memang tidak dapat dilepas dari ajaran-ajaran agama. Bahkan dalam Islam dikatakan oleh nabi Muhammad saw bahwa “Tidaklah aku diutus menjadi Rasul kecuali untuk tujuan memperbaiki akhlaq manusia”. Inilah misi utama kenabian Muhammad saw.</div>
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Etika Ontologis</div>
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Dalam perkembangan kedua, sistem etika itu lama kelamaan juga dijadikan oleh para filosof dan agamawan sebagai objek kajian ilmiah.Karena filsafat manusia sangat berkembang pembahasannya mengenai soal-soal etika dan perilaku manusia ini.Karena itu, pada tingkat perkembangan pengertian yang kedua, etika itu dapat dikatakan dilihat sebagai objek kajian ilmiah, objek kajian filsafat.Inilah yang saya namakan sebagai tahap perkembangan yang bersifat ontologis.Etika yang semula hanya dilihat sebagai doktrin-doktrin ajaran agama, dikembangkan menjadi ‘ethics’ dalam pengertian sebagai ilmu yang mempelajari sistem ajaran moral.</div>
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Etika Positivist</div>
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Dalam perkembangan selanjutnya, setidaknya dimulai pada permulaan abad ke 20, orang mulai berpikir bahwa sistem etika itu tidak cukup hanya dikaji dan dikhutbahkan secara abstrak dan bersifat umum, tetapi diidealkan agar ditulis secara konkrit dan bersifat operasional. Kesadaran mengenai pentingnya penulisan dalam suatu bentuk kodifikasi ini dapat dibandingkan dengan perkembangan sejarah yang pernah dialami oleh sistem hukum pada abad ke-10 di zaman khalifah Harun Al-Rasyid atau dengan muncul pandangan filsafat Posivisme Auguste Comte pada abad ke 18 yang turut mempengaruhi pengertian modern tentang hukum positif.</div>
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Dalam perkembangan generasi ketiga ini, mulai diidealkan terbentuknya sistem kode etika di pelbagai bidang organisasi profesi dan organisasi-organisasi publik. Bahkan sejak lama sudah banyak di antara organisasi-organisasi kemasyarakatan ataupun organisasi-organisasi profesi di Indonesia sendiri, seperti Ikatan Dokter Indonesia, dan lain-lain yang sudah sejak dulu mempunyai naskah Kode Etik Profesi. Dewasa ini, semua partai politik juga mempunyai kode etik kepengurusan dan keanggotaan.Pegawai Negeri Sipil juga memiliki kode etika PNS.Inilah taraf perkembangan positivist tentang sistem etika dalam kehidupan publik.Namun, hampir semua kode etik yang dikenal dewasa ini, hanya bersifat proforma.Adanya dan tiadanya tidak ada bedanya.Karena itu, sekarang tiba saatnya berkembang kesadaran baru bahwa kode etika-kode etika yang sudah ada itu harus dijalankan dan ditegakkan sebagaimana mestinya.</div>
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Etika Fungsional Tertutup</div>
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Tahap perkembangan generasi pengertian etika yang terakhir itulah yang saya namakan sebagai tahap fungsional, yaitu bahwa infra-struktur kode etika itu disadari harus difungsikan dan ditegakkan dengan sebaik-baiknya dalam praktik kehidupan bersama. Untuk itu, diperlukan infra-struktur yang mencakup instrumen aturan kode etik dan perangkat kelembagaan penegaknya, sehingga sistem etika itu dapat diharapkan benar-benar bersifat fungsional. Dimana-mana di seluruh dunia, mulai muncul kesadaran yang luas untuk membangun infra struktur etik ini di lingkungan jabatan-jabatan publik. Bahkan pada tahun 1996, Sidang Umum PBB merekomendasikan agar semua negara anggota membangun apa yang dinamakan “ethics infra-structure in public offices” yang mencakup pengertian kode etik dan lembaga penegak kode etik.</div>
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Itu juga sebabnya maka di Eropa, di Amerika, dan negara-negara lain di seluruh penjuru dunia mengembangkan sistem kode etik dan komisi penegak kode etik itu. Tidak terkecuali kita di Indonesia juga mengadopsi ide itu dengan membentuk Komisi Yudisial yang dirumuskan dalam Pasal 24B UUD 1945 dalam rangka Perubahan Ketiga UUD 1945 pada tahun 2001. Bersamaan dengan itu, kita juga membentuk Badan Kehormatan DPR, dan Badan Kehormatan DPD, dan lain-lain untuk maksud membangun sistem etika bernegara. Pada tahun 2001, MPR-RI juga mengesahkan Ketetapan MPR No. VI Tahun 2001 tentang Etika Kehidupan Berbangsa.</div>
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Etika Fungsional Terbuka</div>
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Namun demikian, menurut Ketua Dewan Kehormatan Penyelenggara Pemilu 2012-2017 ini, semua infra-struktur kode etik dan sistem kelembagaan penegakan etika tersebut di atas dapat dikatakan sama sekali belum dikonstruksikan sebagai suatu sistem peradilan etika yang bersifat independen dan terbuka sebagaimana layaknya sistem peradilan modern. Persoalan etika untuk sebagian masih dipandang sebagai masalah private yang tidak semestinya diperiksa secara terbuka. Karena itu, semua lembaga atau majelis penegak kode etika selalu bekerja secara tertutup dan dianggap sebagai mekanisme kerja yang bersifat internal di tiap-tiap organisasi atau lingkungan jabatan-jabatan publik yang terkait. Keseluruhan proses penegakan etika itu selama ini memang tidak dan belum didesain sebagai suatu proses peradilan yang bersifat independen dan terbuka.</div>
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http://astrisridayanti.blogspot.co.id/2015/01/etika-profesi-dalam-kantor-akuntan.html</div>
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http://adimo22.blogspot.co.id/2014/12/etika-dalam-kantor-akuntan-publik.htm</div>
</div>
<br />
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-70540503471196816362015-11-14T08:03:00.001-08:002015-11-14T08:03:35.131-08:00ETIKA DALAM AUDITING<br />
Etika secara garis besar didefinisikan sebagai perangkat prinsip atau nilai moral. Kebutuhan akan etika dalam masyarakat cukup penting karena pada dasarnya berhubungan dengan hukum.<br />
Auditing adalah proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi untuk menentukan dan melaporkan kesesuaian informasi yang dimaksud dengan kriteria - kriteria yang dimaksud yang dilakukan oleh seorang yang kompeten dan independen.<br />
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Etika dalam auditing adalah suatu prinsip untuk melakukan proses pengumpulan dan pengevaluasian bahan bukti tentang informasi yang dapat diukur mengenai suatu entitas ekonomi untuk menentukan dan melaporkan kesesuaian informasi yang dimaksud dengan kriteria-kriteria yang dimaksud yang dilakukan oleh seorang yang kompeten dan independen.<br />
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Auditor harus bertanggung jawab untuk merencanakan dan melaksanakan audit dengan tujuan untuk memperoleh keyakinan memadai mengenai apakah laporan keuangan bebas dari salah saji material, baik yang disebabkan oleh kekeliruan ataupun kecurangan.<br />
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A. Kepercayaan Publik<br />
Kepercayaan masyarakat umum sebagai pengguna jasa audit atas independen sangat penting bagi perkembangan profesi akuntan publik. Kepercayaan masyarakat akan menurun jika terdapat bukti bahwa independensi auditor ternyata berkurang, bahkan kepercayaan masyarakat juga bisa menurun disebabkan oleh keadaan mereka yang berpikiran sehat (reasonable) dianggap dapat mempengaruhi sikap independensi tersebut. Untuk menjadi independen, auditor harus secara intelektual jujur, bebas dari setiap kewajiban terhadap kliennya dan tidak mempunyai suatu kepentingan dengan kliennya baik merupakan manajemen perusahaan atau pemilik perusahaan. Kompetensi dan independensi yang dimiliki oleh auditor dalam penerapannya akan terkait dengan etika. Akuntan mempunyai kewajiban untuk menjaga standar perilaku etis tertinggi mereka kepada organisasi dimana mereka bernaung, profesi mereka, masyarakat dan diri mereka sendiri dimana akuntan mempunyai tanggung jawab menjadi kompeten dan untuk menjaga integritas dan obyektivitas mereka. (Nugrahiningsih, 2005)<br />
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B. Tanggung Jawab Auditor kepada Publik<br />
Menurut PSA 1 (SA 110) revisi, menyatakan bahwa :<br />
“Auditor memiliki tanggung jawab untuk merencanakan dan menjalankan audit untuk memperoleh keyakinan yang memadai apakah laporan keuangan telah bebas dari salah saji material, yang disebabkan oleh kesalahan ataupun kecurangan. Karna sifat dari bahan bukti audit dan karakteristik kecurangan, auditor harus mampu mendapatkan keyakinan yang memadai, namun bukan absolute, bahwa salah saji material telah dideteksi. Auditor tidak memiliki tanggung jawab untukmerencanakan dan menjalankan audit untuk mendapatakan keyakinan yang memadai bahwa kesalahan penyajian yang disebabkan oleh kesalahan maupun kecurangan, yang tidak signifikan terhadap laporan keuangan telah terdeteksi”.<br />
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Profesi auditor di dalam masyarakat memiliki peranan yang sangat penting dalam memelihara berjalannya fungsi bisnis secara tertib dengan menilai kewajaran dari laporan keuangan yang disajikan oleh perusahaan. Ketergantungan antara auditor dengan publik menimbulkan tanggung jawab auditor terhadap kepentingan publik. Dalam kode etik diungkapkan, auditor tidak hanya memiliki tanggung jawab terhadap klien yang membayarnya saja, akan tetapi memiliki tanggung jawab juga terhadap publik. Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani secara keseluruhan. Publik akan mengharapkan auditor untuk memenuhi tanggung jawabnya dengan integritas, obyektifitas, keseksamaan profesionalisme, dan kepentingan untuk melayani publik.Para auditor diharapkan memberikan jasa yang berkualitas, mengenakan jasa imbalan yang pantas, serta menawarkan berbagai jasa dengan tingkat profesionalisme yang tinggi. Atas kepercayaan publik yang diberikan inilah seorang akuntan harus secara terus-menerus menunjukkan dedikasinya untuk mencapai profesionalisme yang tinggi.<br />
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Justice Buger mengungkapkan bahwa akuntan publik yang independen dalam memberikan laporan penilaian mengenai laporan keuangan perusahaan memandang bahwa tanggung jawab kepada publik itu melampaui hubungan antara auditor dengan kliennya. Akuntan publik yang independen memiliki fungsi yang berbeda, tidak hanya patuh terhadap para kreditur dan pemegang saham saja, akan tetapi berfungsi sebagai ”a public watchdog function”. Dalam menjalankan fungsi tersebut seorang akuntan harus mempertahankan independensinya secara keseluruhan di setiap waktu dan memenuhi kesetiaan terhadap kepentingan publik. Hal ini membuat konflik kepentingan antara klien dan publik mengenai konfik loyalitas auditor.<br />
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Hal serupa juga diungkapan oleh Baker dan Hayes, bahwa seorang akuntan publik diharapkan memberikan pelayanan yang profesional dengan cara yang berbeda untuk mendapatkan keuntungan dari contractual arragment antara akuntan publik dan klien. Ketika auditor menerima penugasan audit terhadap sebuah perusahaan, hal ini membuat konsekuensi terhadap auditor untuk bertanggung jawab kepada publik. Penugasan untuk melaporkan kepada publik mengenai kewajaran dalam gambaran laporan keuangan dan pengoperasian perusahaan untuk waktu tertentu memberikan ”fiduciary responsibility” kepada auditor untuk melindungi kepentingan publik dan sikap independen dari klien yang digunakan sebagai dasar dalam menjaga kepercayaan dari publik.<br />
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Kalbers dan Cenker (2008) menyatakan bahwa tanggung jawab tampaknya menjadi karakteristik berharga bagi auditor independen, terutama ketika mereka mempercepat dan memberikan perbaikan pengawasan dan tanggung jawab dalam pengambilan keputusan audit. Berdasarkan penelitian-penelitian terdahulu diatas dapat disimpulkan bahwa tanggung jawab memiliki keterkaitan terhadap prestasi kerja individu. Sama halnya dengan variabel conscientiousness dan internal locus of control, dalam penelitian ini diharapkan individu dengan tingkat tanggung jawab lebih tinggi memiliki performa yang baik.<br />
<br />
Independensi auditor<br />
<br />
Independensi merupakan dasar dari profesi auditing. Hal itu berarti auditor akan bersifat netralterhadap entitas, dan oleh karena itu akan bersifat objektif. Publik dapat mempercayai fungsi auditkarena auditor bersikap tidak memihak serta mengakui adanya kewajiban untuk bersiikap adil. Entitasadalah klien auditor, namun CPA memiliki tanggung jawab yang lebih besar kepada para penggunalaporan auditor yang jelas telah diketahui. Auditor tidak boleh memposisikan diri atau pertimbangannyadi bawah kelompok apapun dan siapapun. Independensi, integritas dan objektivitas auditor mendorongpihak ketiga untuk menggunakan laporan keuangan yang tercakup dalam laporan auditor dengan rasa yakin dan percaya sepenuhnya.<br />
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Peraturan Pasar Modal dan Regulator mengenai independensi akuntan publik<br />
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Pada tanggal 28 Pebruari 2011, Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam dan LK) telah menerbitkan peraturan yang mengatur mengenai independensi akuntan yang memberikan jasa di pasar modal, yaitu dengan berdasarkan Peraturan Nomor VIII.A.2 lampiran Keputusan Ketua Bapepam dan LK Nomor : Kep-86/BL/2011 tentang Independensi Akuntan Yang Memberikan Jasa di Pasar Modal.<br />
Seperti yang disiarkan dalam Press Release Bapepam LK pada tanggal 28 Pebruari 2011, Peraturan Nomor VIII.A.2 tersebut merupakan penyempurnaan atas peraturan yang telah ada sebelumnya dan bertujuan untuk memberikan kemudahan bagi Kantor Akuntan Publik atau Akuntan Publik dalam memberikan jasa profesional sesuai bidang tugasnya. Berikut adalah keputusannya :<br />
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KEPUTUSAN KETUA BADAN PENGAWAS PASAR MODAL<br />
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NOMOR: KEP- 20 /PM/2002<br />
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TENTANG<br />
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INDEPENDENSI AKUNTAN YANG MEMBERIKAN JASA AUDIT<br />
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DI PASAR MODAL<br />
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Pasal 1</div>
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Ketentuan mengenai Independensi Akuntan yang Memberikan Jasa Audit di Pasar Modal, diatur dalam PERATURAN NOMOR VIII.A.2 : INDEPENDENSI AKUNTAN YANG MEMBERIKA JASA AUDIT DI PASAR MODAL:</div>
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1. Definisi dari istilah-istilah pada peraturan ini adalah :</div>
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a. Periode Audit dan Periode Penugasan Profesional :</div>
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1) Periode Audit adalah periode yang mencakup periode laporan keuangan yang diaudit atau yang direview; dan</div>
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2) Periode Penugasan Profesional adalah periode penugasan untuk mengaudit atau mereview laporan keuangan klien atau untuk menyiapkan laporan kepada Bapepam.</div>
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b. Anggota Keluarga Dekat adalah istri atau suami, orang tua, anak, baik didalam maupun diluar tanggungan, dan saudara kandung.</div>
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c. Fee Kontinjen adalah fee yang ditetapkan untuk pelaksanaan suatu jasa profesional yang hanya akan dibebankan apabila ada temuan atau hasil tertentu dimana jumlah fee tergantung pada temuan atau hasil tertentu tersebut. Fee dianggap tidak kontinjen jika ditetapkan oleh pengadilan atau badan pengatur atau dalam hal perpajakan, jika dasar penetapan adalah hasil penyelesaian hukum atau temuan badan pengatur.</div>
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d. Orang Dalam Kantor Akuntan Publik adalah:</div>
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1) Orang yang termasuk dalam Tim Penugasan Audit yaitu sema rekan, pimpinan, dan karyawan profesional yang berpartisipasi dalam audit, review, atau penugasan atestasi dari klien, termasuk mereka yang melakukan penelaahan lanjutan atau yang bertindak sebagai rekan ke dua selama Periode Audit atau penugasan atestasi tentang isu-isu teknis atau industri khusus, transaksi, atau kejadian penting;</div>
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2) Orang yang termasuk dalam rantai pelaksana/perintah yaitu semua orang yang:</div>
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a) mengawasi atau mempunyai tanggung jawab manajemen secara langsung terhadap audit;</div>
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b) mengevaluasi kinerja atau merekomendasikan kompensasi bagi rekan dalam penugasan audit; atau</div>
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c) menyediakan pengendalian mutu atau pengawasan lain atas audit; atau</div>
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3) Setiap rekan lainnya, pimpinan, atau karyawan profesional lainnya dari Kantor Akuntan Publik yang telah memberikan jasa-jasa non audit kepada klien.</div>
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e. Karyawan Kunci yaitu orang-orang yang mempunyai wewenang dan tanggung jawabuntuk merencanakan, memimpin, dan mengendalikan kegiatan perusahaan pelapor yang meliputi anggota Komisaris, anggota Direksi, dan manajer dari perusahaan.</div>
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2. Jangka waktu Periode Penugasan Profesional:</div>
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a. Periode Penugasan Profesional dimulai sejak dimulainya pekerjaan lapangan atau penandatanganan penugasan, mana yang lebih dahulu.</div>
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b. Periode Penugasan Profesional berakhir pada saat tanggal laporan Akuntan atau pemberitahuan secara tertulis oleh Akuntan atau klien kepada Bapepam bahwa penugasa telah selesai, mana yang lebih dahulu.</div>
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3. Dalam memberikan jasa profesional, khususnya dalam memberikan opini atau penilaian, Akuntan wajib senantiasa mempertahankan sikap independen. Akuntan tidak independen apabila selama Periode Audit dan selama Periode Penugasan Profesionalnya, baik Akuntan, Kantor Akuntan Publik, maupun Orang Dalam Kantor Akuntan Publik :</div>
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a. mempunyai kepentingan keuangan langsung atau tidak langsung yang material pada klien, seperti :</div>
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1) investasi pada klien; atau</div>
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2) kepentingan keuangan lain pada klien yang dapat menimbulkan bentura kepentingan.</div>
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b. mempunyai hubungan pekerjaan dengan klien, seperti :</div>
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1) merangkap sebagai Karyawan Kunci pada klien;</div>
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2) memiliki Anggota Keluarga Dekat yang bekerja pada klien sebagai Karyawan Kunci dalam bidang akuntansi dan keuangan;</div>
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3) mempunyai mantan rekan atau karyawan profesional dari Kantor Akuntan Publik yang bekerja pada klien sebagai Karyawan Kunci dalam bidang akuntansi dan keuangan, kecuali setelah lebih dari 1 (satu) tahun tidak bekerja lagi pada Kantor Akuntan Publik yang bersangkutan; atau</div>
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4) mempunyai rekan atau karyawan profesional dari Kantor Akuntan Publik yang sebelumnya pernah bekerja pada klien sebagai Karyawan Kunci dalam bidang akuntansi dan keuangan, kecuali yang bersangkutan tidak ikut melaksanakan audit terhadap klien tersebut dalam Periode Audit.</div>
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c. mempunyai hubungan usaha secara langsung atau tidak langsung yang material dengan klien, atau dengan karyawan kunci yang bekerja pada klien, atau dengan pemegang saham utama klien. Hubungan usaha dalam butir ini tidak termasuk hubungan usaha dalam hal Akuntan, Kantor Akuntan Publik, atau Orang Dalam Kantor Akuntan Publik memberikan jasa audit atau non audit kepada klien, atau merupakan konsumen dari produk barang atau jasa klien dalam rangka menunjang kegiatan rutin.</div>
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d. memberikan jasa-jasa non audit kepada klien seperti :</div>
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1) pembukuan atau jasa lain yang berhubungan dengan catatan akuntansi klien;</div>
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2) atau laporan keuangan;</div>
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3) desain sistim informasi keuangan dan implementasi;</div>
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4) penilaian atau opini kewajaran (fairness opinion);</div>
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5) aktuaria;</div>
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6) audit internal;</div>
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7) konsultasi manajemen;</div>
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8) konsultasi sumber daya manusia;</div>
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9) konsultasi perpajakan;</div>
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10) Penasihat Investasi dan keuangan; atau</div>
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11) jasa-jasa lain yang dapat menimbulkan benturan kepentingan</div>
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e. memberikan jasa atau produk kepada klien dengan dasar Fee Kontinjen atau komisi, atau menerima Fee Kontinjen atau komisi dari klien.</div>
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4. Sistim Pengendalian Mutu</div>
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Kantor Akuntan Publik wajib mempunyai sistem pengendalian mutu dengan tingkat keyakinan yang memadai bahwa Kantor Akuntan Publik atau karyawannya dapat menjaga sikap independen dengan mempertimbangkan ukuran dan sifat praktik dari Kantor Akuntan Publik tersebut.</div>
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5. Pembatasan Penugasan Audit</div>
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a. Pemberian jasa audit umum atas laporan keuangan klien hanya dapat dilakukan oleh Kantor Akuntan Publik paling lama untuk 5 (lima) tahun buku berturut-turut dan oleh seorang Akuntan paling lama untuk 3 (tiga) tahun buku berturut-turut.</div>
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b. Kantor Akuntan Publik dan Akuntan dapat menerima penugasan audit kembali untuk klien tersebut setelah 3 (tiga) tahun buku secara berturut-turut tidak mengaudit klien tersebut.</div>
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c. Ketentuan sebagaimana dimaksud dalam huruf a dan huruf b di atas tidak berlaku bagi laporan keuangan interim yang diaudit untuk kepentingan Penawaran Umum.</div>
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6. Ketentuan Peralihan</div>
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a. Kantor Akuntan Publik yang telah memberikan jasa audit umum untuk 5 (lima) tahun buku berturut-turut atau lebih dan masih mempunyai perikatan audit umum untuk tahun buku berikutnya atas laporan keuangan klien, pada saat berlakunya peraturan ini hanya dapat melaksanakan perikatan dimaksud untuk 1 (satu) tahun buku berikutnya.</div>
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b. Akuntan yang telah memberikan jasa audit umum untuk 3 (tiga) tahun buku berturut-turut atau lebih dan masih mempunyai perikatan audit umum untuk tahun buku berikutnya atas laporan keuangan klien, pada saat berlakunya peraturan ini hanya dapat melaksanakan perikatan dimaksud untuk 1 (satu) tahun buku berikutnya.</div>
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7. Dengan tidak mengurangi ketentuan pidana di bidang Pasar Modal, Bapepam berwenang mengenakan sanksi terhadap setiap pelanggaran ketentuan peraturan ini, termasuk Pihak yang menyebabkan terjadinya pelanggaran tersebut.</div>
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<div>
http://adimo22.blogspot.co.id/2014/10/etika-dalam-auditing.html</div>
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https://enomutzz.wordpress.com/2012/01/27/etika-dalam-auditing/</div>
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-87923054224127262702015-11-14T05:04:00.000-08:002015-11-14T05:04:53.452-08:00KODE ETIK PROFESI AKUNTANSI<br />
1. Kode Perilaku Profesional<br />
Kode etik adalah sistem norma, nilai dan aturan tertulis yang secara tegas menyatakan apa yang benar dan apa yang tidak benar serta apa yang baik dan apa yang tidak baik bagi seseorang. Sedangkan kode etik profesi didefinisikan sebagai pegangan umum yang mengikat setiap anggota, serta suatu pola bertindak yang berlaku bagi setiap anggota profesinya.<br />
Perilaku etika merupakan fondasi profesionalisme modern. Profesionalisme didefinisikan secara luas, mengacu pada perilaku, tujuan, atau kualitas yang membentuk karakter atau memberi ciri suatu profesi atau orang-orang profesional. Seluruh profesi menyusun aturan atau kode perilaku yang mendefinisikan perilaku etika bagi anggota profesi tersebut.<br />
Garis besar kode etik dan perilaku professional adalah :<br />
· Kontribusi untuk masyarakat dan kesejahteraan manusia.<br />
Prinsip mengenai kualitas hidup semua orang menegaskan kewajiban untuk melindungi hak asasi manusia dan menghormati keragaman semua budaya. Sebuah tujuan utama profesional komputasi adalah untuk meminimalkan konsekuensi negatif dari sistem komputasi, termasuk ancaman terhadap kesehatan dan keselamatan.<br />
· Hindari menyakiti orang lain.<br />
“Harm” berarti konsekuensi cedera, seperti hilangnya informasi yang tidak<br />
diinginkan, kehilangan harta benda, kerusakan harta benda, atau dampak lingkungan yang tidak diinginkan.<br />
· Bersikap jujur dan dapat dipercaya<br />
Kejujuran merupakan komponen penting dari kepercayaan. Tanpa kepercayaan suatu organisasi tidak dapat berfungsi secara efektif.<br />
· bersikap adil dan tidak mendiskriminasi Nilai-nilai kesetaraan, toleransi, menghormati orang lain, dan prinsip-prinsip keadilan yang sama dalam mengatur perintah<br />
· Hak milik yang temasuk hak cipta dan hak paten.<br />
Pelanggaran hak cipta, hak paten, rahasia dagang dan syarat-syarat perjanjian lisensi dilarang oleh hukum di setiap keadaan.<br />
· Menberikan kredit yang pantas untuk property intelektual.<br />
Komputasi profesional diwajibkan untuk melindungi integritas dari kekayaan intelektual.<br />
· Menghormati privasi orang lain<br />
Komputasi dan teknologi komunikasi memungkinkan pengumpulan dan pertukaran informasi pribadi pada skala yang belum pernah terjadi sebelumnya dalam sejarah peradaban.<br />
· Kepercayaan<br />
Prinsip kejujuran meluas ke masalah kerahasiaan informasi setiap kali salah satu telah membuat janji eksplisit untuk menghormati kerahasiaan atau, secara implisit, saat informasi pribadi tidak secara langsung berkaitan dengan pelaksanaan tugas seseorang.<br />
<br />
PRINSIP-PRINSIP ETIKA IFAC,AICPA,IAI<br />
<br />
Prinsip etika IFAC<br />
IFAC (International Federation of Accounting) merupakan organisasi global untuk profesi akuntansi. Menurut IFAC seorang akuntan berkewajiban untuk melayani kepentingan publik seperti ; karyawan, investor,kreditur,masyarakat bisnis dan lain sebagainya.<br />
<br />
Prinsip-prinsip Fundamental Etika IFAC :<br />
1) Integritas<br />
Seorang akuntan profesional harus bertindak tegas dan jujur dalam semua hubungan bisnis dan profesionalnya.<br />
2) Objektivitas<br />
Seorang akuntan profesional seharusnya tidak boleh membiarkan terjadinya bias, konflik kepentingan, atau dibawah penguruh orang lain sehingga mengesampingkan pertimbangan bisnis dan profesional.<br />
3) Kompetensi profesional dan kehati-hatian<br />
Seorang akuntan professional mempunyai kewajiban untuk memelihara pengetahuan dan keterampilan profesional secara berkelanjutan pada tingkat yang dipelukan untuk menjamin seorang klien atau atasan menerima jasa profesional yang kompeten yang didasarkan atas perkembangan praktik, legislasi, dan teknik terkini. Seorang akuntan profesional harus bekerja secara tekun serta mengikuti standar-standar profesional harus bekerja secara tekun serta mengikuti standar-standar professional dan teknik yang berlaku dalam memberikan jasa profesional.<br />
4) Kerahasiaan<br />
Seorang akuntan profesional harus menghormati kerhasiaan informasi yang diperolehnya sebagai hasil dari hubungan profesional dan bisnis serta tidak boleh mengungkapkan informasi apa pun kepada pihak ketiga tanpa izin yang benar dan spesifik, kecuali terdapat kewajiban hukum atau terdapat hak profesional untuk mengungkapkannya.<br />
5) Perilaku Profesional<br />
Seorang akuntan profesional harus patuh pada hukum dan perundang-undangan yang relevan dan harus menghindari tindakan yang dapat mendiskreditkan profesi.<br />
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Prinsip Etika AICPA<br />
AICPA (American Institute of Certified Public Accountants) merupakan asosiasi nasional profesi akuntan publik. Prinsip etika AICPA terdiri dari :<br />
1) Tanggung Jawab<br />
Dalam menjalankan tanggung jawab sebagai seorang profesional,anggota harus menjalankan pertimbangan moral dan profesional secara sensitive.<br />
2) Kepentingan Publik<br />
Anggota harus menerima kewajiban mereka untuk bertindak sedemikian rupa demi melayani kepentingan publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.<br />
3) Integritas<br />
Untuk memelihara dan memperluas keyakinan publik, anggota harus melaksanakan semua tanggung jawab profesinal dengan ras integritas tertinggi.<br />
4) Objektivitas dan Independensi<br />
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Seorang anggota harus memelihara objektivitas dan bebas dari konflik kepentingan dalam menunaikan tanggung jawab profesional.Seorang anggota dalam praktik publik seharusnya menjaga independensi dalam faktadan penampilan saat memberikan jasa auditing dan atestasi lainnya<br />
5) Kehati-hatian<br />
Seorang anggota harus selalu mengikuti standar-standar etika dan teknis profesi terdorong untuk secara terus menerus mengembangkan kompetensi dan kualitas jasa, dan menunaikan tanggung jawab profesional sampai tingkat tertinggi kemampuan anggota yang bersangkutan<br />
6) Ruang Iingkup dan Sifat Jasa<br />
Seorang anggota dalam praktik publik harus mengikuti prinsip-prinsip kode Perilaku Profesional dalam menetapkan ruang lingkup an sifat jasa yang diberikan.<br />
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Prinsip Etika IAI<br />
Prinsip etika yang tercantum dalam kode etik IAI sebagai berikut :<br />
1) Tanggung jawab<br />
Dalam melaksanakan tanggungjawabnya sebagai profesional, akuntan harus mewujudkan kepekaan profesional dan pertimbangan moral dalam semua aktivitas mereka.<br />
2) Kepentingan masyarakat<br />
Akuntan harus menerima kewajiban untuk melakukan tindakan mendahulukan kepentigan masyarakat,menghargai kepercayaan masyarakat dan menunjukkan komitmen pada profesionalisme.<br />
3) Objektivitas dan Indenpedensi<br />
Akuntan harus mempertahankan objektivitas dan bebas dari benturan kepentingan dalam melakukan tanggung jawab profesional. Akuntan yang berpraktek sebagai akuntan publik harus bersikap independen dalam kenyataan dan penampilan pada waktu melaksanakan audit dan jasa lainnya.<br />
4) Keseksamaan<br />
Akuntan harus mematuhi standar teknis dan etika profesi, berusaha keras untuk terus meningkatkan kompetensi dan mutu jasa dan melaksanakan tanggung jawab profesioanal dengan kemampuan terbaik.<br />
<br />
ATURAN DAN INTERPRETASI ETIKA<br />
<br />
Interpretasi Aturan Etika merupakan interpretasi yang dikeluarkan oleh badan yang dibentuk oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan penerapannya. Pernyataan Etika Profesi yang berlaku saat ini dapat dipakai sebagai Interpretasi dan atau Aturan Etika sampai dikeluarkannya aturan dan interpretasi baru untuk menggantikannya.<br />
<br />
Kepatuhan terhadap Kode Etik, seperti juga dengan semua standar dalam masyarakat terbuka, tergantung terutama sekali pada pemahaman dan tindakan sukarela anggota. Di samping itu, kepatuhan anggota juga ditentukan oleh adanya pemaksaan oleh sesama anggota dan oleh opini publik, dan pada akhirnya oleh adanya mekanisme pemrosesan pelanggaran Kode Etik oleh organisasi, apabila diperlukan, terhadap anggota yang tidak menaatinya.<br />
<br />
KESIMPULAN<br />
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Akuntan sebagai profesional memiliki kode etik dalam melakukan peayanannya. Kode-kode etik itu mengatur dan mengikat terhadap setiap pekerjaan yang dilakukan akuntan tersebut. Beberapa lembaga seperti IFAC, AICPA, dan IAI sepakat bahwa seorang akuntan dalam melakukan profesinya harus memiliki sifat Jujur, Integritas, Bertanggung-jawab, Independensi, serta Menjaga dan Menghormati kerahasiaan instansi atau masyarakat yang dilayaninya.<br />
<br />
http://putri-rahmayeni.blogspot.co.id/2014/11/kode-etik-profesi-akuntansi.html<br />
http://ikkyfadillah.tumblr.com/post/102347364109/kode-etik-profesi-akuntansi<br />
<br />
<br />Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-64795462687009238992015-10-17T06:30:00.004-07:002015-10-17T06:30:59.827-07:00Perilaku Etika dalam Profesi Akuntansi<!--[if gte mso 9]><xml>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Perilaku Etika dalam Profesi Akuntansi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<span style="mso-tab-count: 1;"> </span>Profesi akuntansi merupakan
sebuah profesi yang menyediakan jasa atestasi maupun non. <br />
Atestasi kepada masyarakat dengan dibatasi kode etik yang ada. Akuntansi
sebagai profesi memiliki kewajiban untuk mengabaikan kepentingan pribadi dan
mengikuti etika profesi yang telah ditetapkan. Kewajiban akuntan sebagai
profesional mempunyai tiga kewajiban yaitu; kompetensi, objektif dan
mengutamakan integritas. Yang dimaksud dengan profesi akuntan adalah semua
bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk
bidang pekerjaan akuntan publik, akuntan intern yang bekerja pada perusahaan
industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan
sebagai pendidik.<br />
Dalam arti sempit, profesi akuntan adalah lingkup pekerjaan yang dilakukan oleh
akuntan sebagai akuntan publik yang lazimnya terdiri dari pekerjaan audit,
akuntansi, pajak dan konsultan manajemen.<br />
<span style="mso-tab-count: 1;"> </span>Profesi akuntansi merupakan
sebuah profesi yang menyediakan jasa atestasi maupun non atestasi kepada
masyarakat dengan dibatasi kode etik yang ada.<br />
Jenis Profesi yang ada antara lain :<br />
1. Akuntan Publik<br />
<span style="mso-tab-count: 1;"> </span>Akuntan publik merupakan
satu-satunya profesi akuntansi yang menyediakan jasa audit yang bersifat
independen. Yaitu memberikan jasa untuk memeriksa, menganalisis, kemudian
memberikan pendapat / asersi atas laporan keuangan perusahaan sesuai dengan
prinsip akuntansi berterima umum.<br />
2. Akuntan Manajemen<br />
<span style="mso-tab-count: 1;"> </span>Akuntan manajemen merupakan
sebuah profesi akuntansi yang biasa bertugas atau bekerja di
perusahaan-perusahaan. Akuntan manajemen bertugas untuk membuat laporan
keuangan di perusahaan<br />
3. Akuntan Pendidik<br />
<span style="mso-tab-count: 1;"> </span>Akuntan pendidik merupakan
sebuah profesi akuntansi yang biasa bertugas atau bekerja di lembaga-lembaga
pendidikan, seperti pada sebuh Universitas, atau lembaga pendidikan lainnya.
Akuntan manajemen bertugas memberikan pengajaran tentang akuntansi pada pihak –
pihak yang membutuhkan.<br />
4. Akuntan Internal<br />
<span style="mso-tab-count: 1;"> </span>Auditor internal adalah
auditor yang bekerja pada suatu perusahaan dan oleh karenanya berstatus sebagai
pegawai pada perusahaan tersebut. Tugas audit yang dilakukannya terutama
ditujukan untuk membantu manajemen perusahaan tempat dimana ia bekerja.<br />
5. Konsultan SIA / SIM<br />
<span style="mso-tab-count: 1;"> </span>Salah satu profesi atau
pekerjaan yang bisa dilakukan oleh akuntan diluar pekerjaan utamanya adalah
memberikan konsultasi mengenai berbagai hal yang berkaitan dengan sistem
informasi dalam sebuah perusahaan.Seorang Konsultan SIA/SIM dituntut harus
mampu menguasai sistem teknologi komputerisasi disamping menguasai ilmu akuntansi
yang menjadi makanan sehari-harinya. Biasanya jasa yang disediakan oleh
Konsultan SIA/SIM hanya pihak-pihak tertentu saja yang menggunakan jasanya ini.<br />
6. Akuntan Pemerintah<br />
<span style="mso-tab-count: 1;"> </span>Akuntan pemerintah adalah
akuntan profesional yang bekerja di instansi pemerintah yang tugas pokoknya
melakukan pemeriksaan terhadap pertanggungjawaban keuangan yang disajikan oleh
unit-unit organisasi dalam pemerintah atau pertanggungjawaban keuangan yang
disajikan oleh unit-unit organisasi dalam pemerintah atau pertanggungjawaban
keuangan yang ditujukan kepada pemerintah. Meskipun terdapat banyak akuntan
yang bekerja di instansi pemerintah, namun umumnya yang disebut akuntan
pemerintah adalah akuntan yang bekerja di Badan Pengawas Keuangan dan Pembagian
(BPKP) dan Badan Pemeriksa Keuangan (BAPEKA), dan instansi pajak.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
</span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ekspektasi Publik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masyarakat umumnya mempersepsikan akuntan sebagai
orang yang profesional dibidang akuntansi. Ini berarti bahwa mereka mempunyai
sesuatu kepandaian yang lebih dibidang ini dibandingkan dengan orang awam.
Selain itu masyarakat pun berharap bahwa para akuntan mematuhi standar dan tata
nilai yang berlaku dilingkungan profesi akuntan, sehingga masyarakat dapat
mengandalkan kepercayaannya terhadap pekerjaan yang diberikan. Dengan demikian
unsur kepercayaan memegang peranan yang sangat penting dalam hubungan antara
akuntan dan pihak-pihak yang berkepentingan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
</span></b><b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai-nilai Etika vs Teknik
Akuntansi/Auditing</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai-nilai etika terdiri dari :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="mso-tab-count: 1;"> </span>Integritas
:<span style="mso-spacerun: yes;"> </span>setiap tindakan dan kata-kata pelaku
profesi menunjukan sikap transparansi, kejujuran, dan konsisten</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="mso-tab-count: 1;"> </span>Kerjasama<span style="mso-spacerun: yes;"> </span>:<span style="mso-spacerun: yes;">
</span>mempunyai kemampuan untuk bekerja sendiri maupun dalam tim</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="mso-tab-count: 1;"> </span>Inovasi
:<span style="mso-spacerun: yes;"> </span>pelaku profesi mampu memberi nilai
tambah pada pelanggan dan proses kerja dengan metode baru.<span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="mso-tab-count: 1;"> </span>Simplisitas
: pelaku profesi mampu memberikan solusi pada setiap masalah yang timbul, dan
masalah yang kompleks menjadi lebih sederhana.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 301.85pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Sedangkan teknik akuntansi
adalah aturan-aturan khusus yang diturunkan dari prinsip-prinsip akuntan yang
menerangkan transaksi-transaksi dan kejadian-kejadian tertentu yang dihadapi
oleh entitas akuntansi tersebut. Teknik akuntansi sektor publik terdiri atas:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. budgetary
accounting</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
commitment accounting</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. fund
accounting</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. cash
accounting</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. accrual
accounting</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Perilaku Etika dalam Pemberian
Jasa Akuntan publik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap
akuntan publik sebagai bagian anggota Institut Akuntan Publik Indonesia maupun
staff profesional (baik yang anggota IAPI maupun yang bukan anggota IAPI) yang
bekerja pada satu Kantor Akuntan Publik (KAP) harus menerapkan Aturan Etika
Kompartemen Akuntan Publik atau sekarang disebut sebagai Kode Etik Profesi
Akuntan Publik dalam melaksanakan tugasnya sebagai pemberi jasa. Kode Etik
Ikatan Akuntan 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.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode Etik
Ikatan Akuntan Indonesia terdiri dari tiga bagian:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.Prinsip Etika </span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan
kerangka dasar bagi Aturan Etika, yang mengatur pelaksanaan pemberian jasa
profesional oleh anggota. Prinsip Etika disahkan oleh Kongres dan berlaku bagi
seluruh anggota.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.Aturan Etika</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aturan Etika
disahkan oleh Rapat Anggota Himpunan dan hanya mengikat anggota Himpunan yang
bersangkutan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.Interpretasi Aturan Etika</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan
interpretasi yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah
memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya,
sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi
lingkup dan penerapannya.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan-perusahaan
di suatu negara berkembang sedemikian rupa sehingga tidak hanya memerlukan
modal dari pemiliknya, namun mulai memerlukan modal dari kreditur, dan jika
timbul berbagai perusahaan berbentuk badan hukum perseroan terbatas yang
modalnya berasal dari masyarakat, jasa akuntan publik mulai diperlukan dan
berkembang. Dari profesi akuntan publik inilah masyarakat kreditur dan investor
mengharapkan penilaian yang bebas tidak memihak terhadap informasi yang
disajikan dalam laporan keuangan oleh manajemen perusahaan. Profesi akuntan
publik menghasilkan berbagai jasa bagi masyarakat, yaitu jasa assurance, jasa
atestasi, dan jasa nonassurance. Jasa assurance adalah jasa profesional
independen yang meningkatkan mutu informasi bagi pengambil keputusan. Jasa
atestasi terdiri dari audit, pemeriksaan (examination), review, dan prosedur
yang disepakati (agreed upon procedure).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa
atestasi adalah suatu pernyataan pendapat, pertimbangan orang yang independen
dan kompeten tentang apakah asersi suatu entitas sesuai dalam semua hal yang
material, dengan kriteria yang telah ditetapkan. Jasa nonassurance adalah jasa
yang dihasilkan oleh akuntan publik yang di dalamnya ia tidak memberikan suatu
pendapat, keyakinan negatif, ringkasan temuan, atau bentuk lain keyakinan.
Contoh jasa nonassurance yang dihasilkan oleh profesi akuntan publik adalah
jasa kompilasi, jasa perpajakan, jasa konsultasi.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara umum
auditing adalah suatu proses sistematik untuk memperoleh dan mengevaluasi bukti
secara objektif mengenai pernyataan tentang kejadian ekonomi, dengan tujuan
untuk menetapkan tingkat kesesuaian antara pernyataan tersebut dengan kriteria
yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang
berkepentingan. Ditinjau dari sudut auditor independen, auditing adalah
pemeriksaan secara objektif atas laporan keuangan suatu perusahaan atau
organisasi yang lain dengan, tujuan untuk menentukan apakah laporan keuangan
tersebut menyajikan secara wajar keadaan keuangan dan hasil usaha perusahaan
atau organisasi tersebut.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Profesi
akuntan publik bertanggung jawab untuk menaikkan tingkat keandalan laporan
keuangan perusahaan-perusahaan, sehingga masyarakat keuangan memperoleh
informasi keuangan yang andal sebagai dasar untuk memutuskan alokasi
sumber-sumber ekonomi.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kredit Macet Rp 52
Miliar, Akuntan Publik Diduga Terlibat</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seorang akuntan publik yang membuat laporan keuangan perusahaan
Raden Motor untuk mendapatkan pinjaman modal senilai Rp 52 miliar dari BRI
Cabang Jambi pada 2009, diduga terlibat kasus korupsi dalam kredit macet.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hal ini terungkap setelah pihak Kejati Jambi mengungkap kasus
dugaan korupsi tersebut pada kredit macet untuk pengembangan usaha di bidang
otomotif tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Fitri Susanti, kuasa hukum tersangka Effendi Syam, pegawai BRI
yang terlibat kasus itu, Selasa (18/5/2010) mengatakan, setelah kliennya
diperiksa dan dikonfrontir keterangannya dengan para saksi, terungkap ada
dugaan kuat keterlibatan dari Biasa Sitepu sebagai akuntan publik dalam kasus
ini. Hasil pemeriksaan dan konfrontir keterangan tersangka dengan saksi Biasa
Sitepu terungkap ada kesalahan dalam laporan keuangan perusahaan Raden Motor
dalam mengajukan pinjaman ke BRI.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ada empat kegiatan data laporan keuangan yang tidak dibuat dalam
laporan tersebut oleh akuntan publik, sehingga terjadilah kesalahan dalam
proses kredit dan ditemukan dugaan korupsinya. Ada empat kegiatan laporan
keuangan milik Raden Motor yang tidak masuk dalam laporan keuangan yang
diajukan ke BRI, sehingga menjadi temuan dan kejanggalan pihak kejaksaan dalam
mengungkap kasus kredit macet tersebut. Keterangan dan fakta tersebut terungkap
setelah tersangka Effendi Syam diperiksa dan dikonfrontir keterangannya dengan
saksi Biasa Sitepu sebagai akuntan publik dalam kasus tersebut di Kejati Jambi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Semestinya data laporan keuangan Raden Motor yang diajukan ke
BRI saat itu harus lengkap, namun dalam laporan keuangan yang diberikan
tersangka Zein Muhamad sebagai pimpinan Raden Motor ada data yang diduga tidak
dibuat semestinya dan tidak lengkap oleh akuntan publik.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tersangka Effendi Syam melalui kuasa hukumnya berharap pihak
penyidik Kejati Jambi dapat menjalankan pemeriksaan dan mengungkap kasus dengan
adil dan menetapkan siapa saja yang juga terlibat dalam kasus kredit macet
senilai Rp 52 miliar, sehingga terungkap kasus korupsinya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sementara itu pihak penyidik Kejaksaan yang memeriksa kasus ini
belum maumemberikan komentar banyak atas temuan keterangan hasil konfrontir
tersangka Effendi Syam dengan saksi Biasa Sitepu sebagai akuntan publik
tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kasus kredit macet yang menjadi perkara tindak pidana korupsi
itu terungkap setelah kejaksaan mendapatkan laporan adanya penyalahgunaan
kredit yang diajukan tersangka Zein Muhamad sebagai pimpinan Raden Motor. Dalam
kasus ini pihak Kejati Jambi baru menetapkan dua orang tersangka, pertama Zein
Muhamad sebagai pimpinan Raden Motor yang mengajukan pinjaman dan tersangka
Effedi Syam dari BRI yang saat itu menjabat sebagai pejabat penilai pengajuan
kredit.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam kasus ini, seorang akuntan publik (Biasa Sitepu) sudah
melanggar prinsip kode etik yang ditetapkan oleh KAP ( Kantor Akuntan Publik ).
Biasa Sitepu telah melanggar beberapa prinsip kode etik diantaranya yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span></i></b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Prinsip tanggung jawab</i></b>,
dalam melaksanakan tugasnya dia (Biasa Sitepu) tidak mempertimbangkan moral dan
profesionalismenya sebagai seorang akuntan sehingga dapat menimbulkan berbagai
kecurangan dan membuat ketidakpercayaan terhadap masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2</span></i></b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Prinsip integritas</i></b>,
awalnya dia tidak mengakui kecurangan yang dia lakukan hingga akhirnya
diperiksa dan dikonfrontir keterangannya dengan para saksi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3</span></i></b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Prinsip obyektivitas</i></b> ,
dia telah bersikap tidak jujur, mudah dipengaruhi oleh pihak lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span></i></b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Prinsip perilaku profesiona, </i></b>dia
tidak konsisten dalam menjalankan tugasnya sebagai akuntan publik telah
melanggar etika profesi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span></i></b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Prinsip standar teknis,</i></b>
dia tidak mengikuti undang-undang yang berlaku sehingga tidak menunjukkan sikap
profesionalnya sesuai standar teknis dan standar profesional yang relevan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<a href="http://tantitrisetianingsih.blogspot.co.id/2014/11/akuntansi-sebagai-profesi-dan-peran.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://tantitrisetianingsih.blogspot.co.id/2014/11/akuntansi-sebagai-profesi-dan-peran.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<a href="http://erma123.blogspot.co.id/2013/10/akuntansi-sebagai-profesi-dan-peran.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://erma123.blogspot.co.id/2013/10/akuntansi-sebagai-profesi-dan-peran.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://shintaharjanti.blogspot.co.id/2012/10/tugas-4-akuntansi-sebagai-profesi-dan.html</span></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-79757062449605327292015-10-17T06:30:00.000-07:002015-10-17T06:30:10.240-07:00Ethical Governance<!--[if gte mso 9]><xml>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.<span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Governance System</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
pemerintahan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah sistem yang dimiliki suatu negara dalam
mengatur pemerintahannya.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sesuai
dengan kondisi negara masing-masing, sistem ini dibedakan menjadi:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Sistem_presidensial" title="Sistem presidensial"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Presidensial</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Sistem_parlementer" title="Sistem parlementer"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Parlementer</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Sistem_semipresidensial" title="Sistem semipresidensial"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semipresidensial</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Komunis" title="Komunis"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Komunis</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Demokrasi_liberal" title="Demokrasi liberal"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demokrasi liberal</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;"><a href="https://id.wikipedia.org/wiki/Liberal" title="Liberal"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">liberal</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
pemerintahan mempunyai sistem dan tujuan untuk menjaga suatu kestabilan negara
itu. Namun di beberapa negara sering terjadi tindakan separatisme karena sistem
pemerintahan yang dianggap memberatkan rakyat ataupun merugikan rakyat. Sistem
pemerintahan mempunyai fondasi yang kuat dimana tidak bisa diubah dan menjadi
statis. Jika suatu pemerintahan mempunya sistem pemerintahan yang statis,
absolut maka hal itu akan berlangsung selama-lamanya hingga adanya desakan kaum
minoritas untuk memprotes hal tersebut.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara luas
berarti sistem pemerintahan itu menjaga kestabilan masyarakat, menjaga tingkah
laku kaum mayoritas maupun minoritas, menjaga fondasi pemerintahan, menjaga
kekuatan politik, pertahanan, ekonomi, keamanan sehingga menjadi sistem
pemerintahan yang kontinu dan demokrasi dimana seharusnya masyarakat bisa ikut
turut andil dalam pembangunan sistem pemerintahan tersebut.Hingga saat ini
hanya sedikit negara yang bisa mempraktikkan sistem pemerintahan itu secara
menyeluruh.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara
sempit,Sistem pemerintahan hanya sebagai sarana kelompok untuk menjalankan roda
pemerintahan guna menjaga kestabilan negara dalam waktu relatif lama dan
mencegah adanya perilaku reaksioner maupun radikal dari rakyatnya itu sendiri.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.<span style="mso-spacerun: yes;"> </span>Budaya etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ú Gambaran
mengenai perusahaan, mencerminkan kepribadian para pimpinannya<br />
Ú Budaya etika adalah perilaku yang etis.<br />
Ú Penerapan budaya etika dilakukansecara top-down.<br />
Ú Langkah-langkah penerapan :<br />
Ú Penerapan Budaya Etika<br />
Ú Corporate Credo :<br />
Pernyataan ringkas mengenai nilai-nilai yang dianut dan ditegakkan perusahaan.<br />
Ú Komitmen Internal :<br />
• Perusahaan terhadap karyawan<br />
• Karyawan terhadap perusahaan<br />
• Karyawan terhadap karyawan lain.<br />
Ú Komitmen Eksternal :<br />
• Perusahaan terhadap pelanggan<br />
• Perusahaan terhadap pemegang saham<br />
• Perusahaan terhadap masyarakat<br />
Ú Penerapan Budaya Etika<br />
Ú Program Etika<br />
Sistem yang dirancang dan diimplementasikan untuk mengarahkan karyawan agar
melaksanakan<br />
corporate credo<br />
Contoh : audit etika<br />
Ú Kode Etik Perusahaan<br />
• Lebih dari 90% perusahaan membuat kode etik yang khusus digunakan perusahaan
tersebut dalam melaksanakan aktivitasnya.<br />
• Contoh : IBM membuat IBM’s Business Conduct Guidelines (Panduan Perilaku
Bisnis IBM)</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.<span style="mso-spacerun: yes;"> </span>Mengembangkan Struktur Etika Korporasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Struktur etika korporasi yang dimiliki perusahaan
sebaiknya disesuaikan dengan kepribadian perusahaan tersebut. Selain itu perlu
adanya pengembangan serta evaluasi yang dilakukan perusahaan secara rutin.
Pengembangan struktur etika korporasi ini berguna dalam mencapai tujuan
perusahaan yang lebih baik dan sesuai dengan norma yang ada.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">elain
itu, membangun entitas korporasi dan menetapkan sasarannya. Pada saat
itulah perlu prinsip-prinsip moral etika ke dalam kegiatan bisnis secara
keseluruhan diterapkan, baik dalam entitas korporasi, menetapkan sasaran
bisnis, membangun jaringan dengan para pihak yang berkepentingan (<i>stakeholders</i>)
maupun dalam proses pengembangan diri para pelaku bisnis sendiri. Penerapan ini
diharapkan etika dapat menjadi “hati nurani” dalam proses bisnis sehingga
diperoleh suatu kegiatan bisnis yang beretika dan mempunyai hati, tidak hanya
mencari untung belaka, tetapi juga peduli terhadap lingkungan hidup, masyarakat,
dan para pihak yang berkepentingan (<i>stakeholders</i>).</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Cambria; mso-fareast-language: IN;">d.
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode Perilaku Korporasi (<i style="mso-bidi-font-style: normal;">Corporate Code of Conduct</i>)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ode perilaku
korporasi (<i style="mso-bidi-font-style: normal;">Corporate Code of Conduct</i>)
merupakan pedoman yang dimiliki setiap perusahaan dalam memberikan
batasan-batasan bagi setiap karyawannya untuk menetapkan etika dalam perusahaan
tersebut. Kode perilaku korporasi yang dimiliki suatu perusahaan berbeda
dengan perusahaan lainnya, karena setiap perusahaan memiliki kebijakan yang
berbeda dalam menjalankan usahanya. Di dalam Perilaku korporatif, peran
pemimpin sangat penting, antara lain, sebagai<b> <i>First Adapter</i></b>,
penerima dan pelaksana pertama dari budaya kerja, <b><i>Motivator</i></b>,
untuk mendorong insan organisasi/korporasi melaksanakan budaya kerja secara
konsisten dan konsekuen, <b><i>Role</i> <i>Model</i></b>, teladan bagi insan
korporasi terhadap pelaksanaan Budaya Kerja, dan <b>Pencetus dan Pengelola
Strategi</b>, dan program budaya kerja sesuai kebutuhan korporasi.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ode perilaku
korporasi (<i style="mso-bidi-font-style: normal;">Corporate Code of Conduct</i>)
juga dapat diartikan sebagai pedoman internal perusahaan yang berisikan Sistem
Nilai, Etika Bisnis, Etika Kerja, Komitmen, serta penegakan terhadap
peraturan-peraturan perusahaan bagi individu dalam menjalankan bisnis, dan
aktivitas lainnya serta berinteraksi dengan <i style="mso-bidi-font-style: normal;">stakeholders</i>.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengelolaan perusahaan tidak dapat dilepaskan dari
aturan-aturan main yang selalu harus diterima dalam pergaulan sosial, baik
aturan hukum maupun aturan moral atau etika. <i style="mso-bidi-font-style: normal;">Corporate Code of Conduct</i> merupakan pedoman bagi seluruh pelaku
bisnis dalam bersikap dan berperilaku untuk melaksanakan tugas sehari-hari
dalam berinteraksi dengan rekan sekerja, mitra usaha dan pihak-pihak lainnya
yang berkepentingan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 14.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembentukan citra yang baik terkait erat dengan
perilaku perusahaan dalam berinteraksi atau berhubungan dengan para <i style="mso-bidi-font-style: normal;">stakeholder.</i> Perilaku perusahaan secara
nyata tercermin pada perilaku pelaku bisnisnya. Dalam mengatur perilaku inilah,
perusahaan perlu menyatakan secara tertulis nilai-nilai etika yang menjadi
kebijakan dan standar perilaku yang diharapkan atau bahkan diwajibkan bagi
setiap pelaku bisnisnya. Pernyataan dan pengkomunukasian nilai-nilai tersebut
dituangkan dalam <i style="mso-bidi-font-style: normal;">Corporate Code of
Conduct</i>.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Cambria; mso-fareast-language: IN;">e. <span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasi
Terhadap Kode Perilaku Korporasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 14.7pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasi terhadap kode perilaku korporasi dapat dilakukan dengan melakukan
evaluasi tahap awal (Diagnostic Assessment) dan penyusunan pedoman-pedoman.
Pedoman Good Corporate Governance disusun dengan bimbingan dari Tim BPKP dan
telah diresmikan pada tanggal 30 Mei 2005. Evaluasi sebaiknya dilakukan secara
rutin sehingga perusahaan selalu berada dalam pedoman dan melakukan koreksi
apabila diketahui terdapat kesalahan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
kasus:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.
Korupsi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. <u>Korupsi pajak Gayus Tambunan</u></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. <u>Korupsi penggunaan anggaran dana pengganti defisit
melalui program kompensasi pengurangan subsidi bahan bakar minyak untuk RSJ
Surakarta oleh tiga pegawai negeri Inspektorat Jendral Departemen Kesehatan. </u></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c. <u>SOEHARTO</u><br />
Kasus Soeharto Bekas presiden Soeharto diduga melakukan tindak korupsi di tujuh
yayasan (Dakab, Amal Bakti Muslim Pancasila, Supersemar, Dana Sejahtera
Mandiri, Gotong Royong, dan Trikora) Rp 1,4 triliun. Ketika diadili di
Pengadilan Negeri Jakarta Selatan, ia tidak hadir dengan alasan sakit. Kemudian
majelis hakim Pengadilan Negeri Jakarta Selatan mengembalikan berkas tersebut
ke kejaksaan. Kejaksaan menyatakan Soeharto dapat kembali dibawa ke pengadilan
jika ia sudah sembuh?walaupun pernyataan kejaksaan ini diragukan banyak
kalangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d. <u>PERTAMINA</u><br />
Dugaan korupsi dalam Tecnical Assintance Contract (TAC) antara Pertamina dengan
PT Ustaindo Petro Gas (UPG) tahun 1993 yang meliputi 4 kontrak pengeboran sumur
minyak di Pendoko, Prabumulih, Jatibarang, dan Bunyu. Jumlah kerugian negara,
adalah US $ 24.8 juta. Para tersangkanya 2 Mantan Menteri Pertambangan dan
Energi Orde Baru, Ginandjar Kartasasmita dan Ida Bagus Sudjana, Mantan Direktur
Pertamina Faisal Abda'oe, serta Direktur PT UPG Partono H Upoyo.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus Proyek Kilang Minyak
Export Oriented (Exxor) I di Balongan, Jawa Barat dengan tersangka seorang
pengusaha Erry Putra Oudang. Pembangunan kilang minyak ini menghabiskan biaya
sebesar US $ 1.4 M. Kerugian negara disebabkan proyek ini tahun 1995-1996
sebesar 82.6 M, 1996-1997 sebesar 476 M, 1997-1998 sebesar 1.3 Triliun. Kasus
kilang Balongan merupakan benchmark-nya praktek KKN di Pertamina. Negara
dirugikan hingga US$ 700 dalam kasus mark-up atau penggelembungan nilai dalam
pembangunan kilang minyak bernama Exor I tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus Proyek Pipaisasi
Pengangkutan Bahan Bakar Minyak (BBM) di Jawa (Pipianisasi Jawa), melibatkan
Mantan Direktur Pertamina Faisal Abda'oe, Bos Bimantara Rosano Barack, dan Siti
Hardiyanti Rukmana. Kerugian negara hingga US$ 31,4 juta.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e. <u>Bantuan Likuiditas Bank Indonesia (BLBI)</u></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus Bantuan Likuiditas Bank
Indonesia (BLBI) Kasus BLBI pertama kali mencuat ketika Badan Pemeriksa
Keuangan mengungkapkan hasil auditnya pada Agustus 2000. Laporan itu menyebut
adanya penyimpangan penyaluran dana BLBI Rp 138,4 triliun dari total dana
senilai Rp 144,5 triliun. Di samping itu, disebutkan adanya penyelewengan
penggunaan dana BLBI yang diterima 48 bank sebesar Rp 80,4 triliun. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bekas Gubernur Bank Indonesia
Soedradjad Djiwandono dianggap bertanggung jawab dalam pengucuran BLBI.
Sebelumnya, mantan pejabat BI lainnya yang terlibat pengucuran
BLBI?Hendrobudiyanto, Paul Sutopo, dan Heru Soepraptomo?telah dijatuhi hukuman
masing-masing tiga, dua setengah, dan tiga tahun penjara, yang dianggap terlalu
ringan oleh para pengamat. Ketiganya kini sedang naik banding. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bersama tiga petinggi BI itu,
pemilik-komisaris dari 48 bank yang terlibat BLBI, hanya beberapa yang telah
diproses secara hukum. Antara lain: Hendrawan Haryono (Bank Aspac), David Nusa
Widjaja (Bank Servitia), Hendra Rahardja (Bank Harapan Santosa), Sjamsul
Nursalim (BDNI), dan Samadikun Hartono (Bank Modern). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang jelas, hingga akhir 2002,
dari 52 kasus BLBI, baru 20 dalam proses penyelidikan dan penyidikan. Sedangkan
yang sudah dilimpahkan ke pengadilan hanya enam kasus</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus – kasus Korupsi bahkan
memiliki situs sendiri tentang kasus-kasus yang terjadi. Situs itu adalah :
http://infokorupsi.com</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 27.0pt; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Nepotisme</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<u><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus<span style="mso-spacerun: yes;"> </span>Busang Yang Menyeret Nama Menteri Sudjana</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Busang adalah tambang emas
terbesar di dunia. Proyek Busang I diperkirakan mempunyai kandungan sekitar 47
juta<i> ounces</i>. Kalau 1<i>ounces</i> itu besarnya sekitar 28.35 gram,
artinya deposit Busang I itu saja nilainya mendekati Rp 100 trilyun -- lebih
besar dari APBN RI tahun lalu. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Sudah ramai diberitakan bahwa perusahaan
berusia muda Kanada, Bre-X Minerals, dikabarkan menggandeng putra Presiden RI,
Sigit Harjojudanto, untuk menggarap proyek raksasa itu. Tapi, akibat sengketa
kepemilikan saham antara Bre-X dengan perusahaan lokal milik aktivis PDI Jusuf
Merukh, maka kontrak karya (<i>contracts of works</i>) untuk Bre-X tak kunjung
muncul dari Departemen Pertambangan dan Energi. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Di lain pihak, ada konsorsium lain yang ingin
juga menambang Busang. Konsorsium itu terdiri dari Siti Hardijanti Rukmana
(putri Presiden Soeharto), Airlangga Hartarto (anak Menko Hartarto), dan I. B.
Dharma Yoga (anak Menteri IB Sudjana). Bahkan, belakangan beredar kabar bahwa
Departemen Pertambangan menyetujui konsorsium baru ini menggandeng perusahaan
Kanada yang lebih senior, Barrick Gold Corp, dan memegang 75 persen saham
Busang. Bre-X diberitakan hanya kebagian 25 persen. Itu pun, kedua pihak masih
harus menyetorkan 10 persen untuk pemerintah Indonesia. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Soal Busang ini sangat membuat curiga banyak
kalangan setelah Menteri I. B. Sudjana mencopot kewenangan Dirjen Pertambangan
Kuntoro Mangkusubroto untuk memberikan izin kontrak kerja (contracts of work)
pada pertengahan November 1996 lalu. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Di DPR, I. B. Sudjana menjelaskan bahwa usaha
pemerintah untuk meminta 10 persen saham di Busang sudah merupakan langkah
maju, meskipun sebuah sumber <b>TEMPO <i>Interaktif</i></b> tak setuju dengan
intervensi yang terlalu jauh model Sudjana ini <i>(Lihat:<a href="http://www.tempo.co.id/ang/min/01/42/utama2.htm"><span style="color: black;">Busang,
Antara Jakarta dan Toronto</span></a>)</i> Kemudian, Sudjana juga mengungkapkan
bahwa pihaknya akan meminta BUMN PT Aneka Tambang dan PT Timah untuk ikut
memiliki saham di Busang. Dengan demikian, cerita pembagian saham di Busang
agaknya belum final. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Walaupun demikian, I. B. Sudjana tak
menjelaskan mengapa anaknya ikut-ikutan bermain di Busang. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Kolusi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
a. Tindak kolusi antara PDIP dan Deputi Gubernur Senior Bank
Indonesia Miranda Swaray Goeltom</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
b. Kasus kolusi antara Grup Bakrie dan pegawai Ditjen Pajak Gayus
Tambunan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Melanggar aturan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tindakan melanggar aturan ini
misalnya adalah tidak memenuhi kewajiban yang seharusnya. Misalnya : </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Sekretaris Lurah
Serua/ Ciputat Syaiful Bahri bolos kerja hanya untuk mendukung<span style="mso-spacerun: yes;"> </span>kandidat walikota Ciputat yakni Airin. Bahkan
ia dan beberapa PNS yang bolos lainnya menyogok wartawan dengan seekor kambing
agar tidak memberitakan mereka di media massa.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -33.3pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.
Asusila</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Kasus asusila
Penyanyi Dangdut Maria Eva dan anggota Fraksi Partai Golkar DPR Yahya Zain</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti diberitakan, skandal
seks Maria Eva dan Yahya Zaini terbongkar setelah beredar adegan asusila di
masyarakat yang diduga dilakukan tahun 2004 lalu. Akibat skandal itu, Yahya
terpaksa mengundurkan diri sebagai Ketua DPP Partai Golkar dan Wakil Ketua
Fraksi Partai Golkar DPR.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Maria Eva sempat mengaku
melakukan aborsi janin hasil hubungan gelap dengan Yahya Zaini dengan
persetujuan Yahya Zaini dan isterinya. Di tengah sorotan pemberitaan yang
gencar, muncul kabar Yahya Zaini sempat diperas Rp 5 miliar. Kasus ini sungguh
menggelitik, yang seharusnya seorang wakil rakyat emberi contoh tetapi malah
menjadi pembicaraan kurang baik di tengah masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi etika pemerintahan di
Indonesia belum benar-benar diterapkan dengan baik. Ini disesabkan karena
adanya <b>patologi etika birokrasi pemerintahan. </b>Patologi berupa hambatan
atau penyakit dalam birokrasi pemerintahan sifatnya politis, ekonomis,
sosio-kultural, dan teknologikal. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -67.5pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -67.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Patologi birokrasi dalam<span style="mso-spacerun: yes;"> </span>etika
pemerintahan berupa :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -31.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span><b><span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span></b><span lang="EN-US">1) <b>Patologi
akibat persepsi, perilaku dan gaya manajerial</b> berupa : penyalahgunaan
wewenang, statusquo, menerima sogok, takut perubahan dan inovasi, sombong
menghindari keritik, nopoteisme, arogan, tidak adil, paranoia,<span style="mso-spacerun: yes;"> </span>otoriter, patronase, xenopobia dsb;</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2)<span style="mso-spacerun: yes;"> </span><b>Patologi
akibat pengetahuan dan keterampilan</b> berupa : puas diri, tidak teliti,
bertindak<span style="mso-spacerun: yes;"> </span>tanpa berpikir, counter
produktif, tidak mau berkembang/ belajar, pasif, kurang prakarsa/inisiatif,
tidak produktif, stagnasi dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3)<span style="mso-spacerun: yes;"> </span><b>Patologi
karena tindakan melanggar hukum</b> berupa : markup, menerima suap, tidak
jujur, korupsi, penipuan, kriminal, sabotase, dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4) <b><span style="mso-spacerun: yes;"> </span>Patologi
akibat keprilakukan</b> berupa : kesewenangan, pemaksaan, konspirasi,
diskriminasi, tidak sopan, kerja legalistik, dramatisiasi, indisipliner,
inersia, tidak berkeprimanusiaan, negatifisme, kepentingan<span style="mso-spacerun: yes;"> </span>sendiri, non profesional, vested interest,
pemborosan<span style="mso-spacerun: yes;"> </span>dsb.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5) <b>Patologi akibat sitasi internal</b> berupa :
tujuan dan sasaran tidak efektif dan efisien, kewajiban sebagai beban,
eksploitasi, eksstrosi/pemerasan, pengangguran<span style="mso-spacerun: yes;">
</span>terselubung, kondisi kerja yang tidak nyaman, tidak adan kinerja,
miskomunikasi dan informasi, spoil sisten, oper personil dsb. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agar Etika Pemerintahan dapat berjalan dengan baik, maka diperlukan
pembaharuan perilaku etika penyelenggara pemerintahan dan kelembagaan birokrasi
seperti :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Redifinisi, reorientasi dan revitalisasi perilaku
birokrasi politik dan administrasi pemerintahan yang berorientasi pada
kepentingan negara, bangsa dan masyarakat.<span style="mso-spacerun: yes;">
</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembaharuan sistem kelembagaan pemerintahan yang
berorientasi pada kinerja organisasi;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembaharuan manajemen<span style="mso-spacerun: yes;"> </span>pemerintahan yang memiliki kepemimpinan
visoner dan<span style="mso-spacerun: yes;"> </span>akuntabilitas pemerintahan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perilaku individu<span style="mso-spacerun: yes;">
</span>Aparatur birokrasi Pemerintahan pada standar berkualifikasi, kompetensi
dan profesional dan berbudaya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">struktur kelembagaan birokrasi pemerintahan
berbasis kompetensi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">fungsi birokrasi pemerintahan ( kebijakan,
pelayanan, kemitraan, kerjasama,<span style="mso-spacerun: yes;">
</span>pemberdayaan dsb ) </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">proses birokrasi pemerintahan dengan pendekatan
manajemen strategis </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 81.0pt; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">¡ </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perilaku birokrasi pemerintahan berorientasi<span style="mso-spacerun: yes;"> </span>nilai, norma, aturan, etika, moral, adat
istiadat dan budaya birokrasi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://yucasiahaan.blogspot.co.id/2011/06/government-ethics-etika-pemerintahan.html"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://yucasiahaan.blogspot.co.id/2011/06/government-ethics-etika-pemerintahan.html</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://emidiawati.blogspot.co.id/2014/10/tugas-1-ethical-governance.html"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://emidiawati.blogspot.co.id/2014/10/tugas-1-ethical-governance.html</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://yonayoa.blogspot.co.id/2012/10/etika-governance_20.html"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://yonayoa.blogspot.co.id/2012/10/etika-governance_20.html</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">https://id.wikipedia.org/wiki/Sistem_pemerintahan</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesimpulan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika pemerintahan tidaklah
berdiri sendiri, penegakannya terjalin erat dengan pelaksanaan prinsip
penerapan hukum. Itulah sebabnya, maka sebuah pemerintahan yang bersih, yang
segala tingkah laku dan produk kebijakannya berangkat dari komitmen moral yang
kuat, hanya dapat dinikmati oleh refresentasi pemenuhan pelayanan kebutuhan
dasar masyarakat dengan lebih baik. Setiap warga masyarakat berhak memperoleh
pelayanan dan perlakuan yang adil dari aparatur pemerintah berdasarkan
nilai-nilai etika dan hukum yang berlaku.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika dalam pemerintahan sudah
memiliki landasan tersendiri, namun di Indonesia kerap terjadi pelanggaran
etika, baik di pemerintahan tingkat daerah sampai nasional. Sebagai penanggung
jawab dalam penyelenggaraan pemerintahan, fasilitator dan pengarah pembangunan,
pelayan masyarakat dan sebagai motivator dalam pemberdayaan masyarakat, penulis
melihat, merasakan dan mengalami betapa rumit dan susahnya kita membangun
pemahaman, persepsi dan tindakan operasional yang sama dalam mengelola
pemerintahan yang bersih dan bebas KKN, padahal seperti tadi telah penulis
sampaikan, sudah begitu banyak peraturan perundang-undangan yang dikeluarkan
untuk dijadikan pedoman dan petunjuk untuk itu. Baik atau tidak baik jalannya
roda pemerintahan, kegiatan pembangunan, pelayanan dan kegiatan pemberdayaan
masyarakat ternyata tidak hanya tergantung pada pemerintah saja, tidak hanya
tergantung pada DPRD saja dan juga tidak hanya tergantung pada masyarakat saja,
tetapi sangat ditentukan oleh ketiga komponen tadi secara bersama-sama, apakah
mempunyai komitment dan kemauan untuk menyelenggarakan kepemerintahan yang baik
atau tidak. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saran</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aparatur pemerintah seyogianya
menjadikan dirinya sebagai teladan di dalam pelaksanaan etika, hukum dan
konstitusi dengan kata lain, sudah bukan waktunya lagi, pemerintah dapat begitu
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-35688368186802853152015-10-17T06:29:00.000-07:002015-10-17T06:29:24.014-07:00Perilaku Etika dalam Bisnis<!--[if !mso]>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Lingkungan bisnis yang mempengaruhi Perilaku Etika</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan dari
sebuah bisnis kecil adalah untuk tumbuh dan menghasilkan uang.Untuk melakukan
itu, penting bahwa semua karyawan di papan dan bahwa kinerja mereka dan
perilaku berkontribusi pada kesuksesan perusahaan.Perilaku karyawan,
bagaimanapun, dapat dipengaruhi oleh faktor eksternal di luar bisnis.Pemilik
usaha kecil perlu menyadari faktor-faktor dan untuk melihat perubahan perilaku
karyawan yang dapat sinyal masalah.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.Budaya
Organisasi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keseluruhan
budaya perusahaan dampak bagaimana karyawan melakukan diri dengan rekan kerja,
pelanggan dan pemasok. Lebih dari sekedar lingkungan kerja, budaya organisasi
mencakup sikap manajemen terhadap karyawan, rencana pertumbuhan perusahaan dan
otonomi / pemberdayaan yang diberikan kepada karyawan. "Nada di atas"
sering digunakan untuk menggambarkan budaya organisasi perusahaan. Nada positif
dapat membantu karyawan menjadi lebih produktif dan bahagia. Sebuah nada
negatif dapat menyebabkan ketidakpuasan karyawan, absen dan bahkan pencurian
atau vandalisme.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.Ekonomi Lokal</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melihat
seorang karyawan dari pekerjaannya dipengaruhi oleh keadaan perekonomian
setempat. Jika pekerjaan yang banyak dan ekonomi booming, karyawan secara
keseluruhan lebih bahagia dan perilaku mereka dan kinerja cermin itu. Di sisi
lain, saat-saat yang sulit dan pengangguran yang tinggi, karyawan dapat menjadi
takut dan cemas tentang memegang pekerjaan mereka.Kecemasan ini mengarah pada
kinerja yang lebih rendah dan penyimpangan dalam penilaian. Dalam beberapa
karyawan, bagaimanapun, rasa takut kehilangan pekerjaan dapat menjadi faktor
pendorong untuk melakukan yang lebih baik.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.Reputasi
Perusahaan dalam Komunitas</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persepsi
karyawan tentang bagaimana perusahaan mereka dilihat oleh masyarakat lokal dapat
mempengaruhi perilaku. Jika seorang karyawan menyadari bahwa perusahaannya
dianggap curang atau murah, tindakannya mungkin juga seperti itu. Ini adalah
kasus hidup sampai harapan. Namun, jika perusahaan dipandang sebagai pilar
masyarakat dengan banyak goodwill, karyawan lebih cenderung untuk menunjukkan
perilaku serupa karena pelanggan dan pemasok berharap bahwa dari mereka.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D.
Persaingan di Industri</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat daya
saing dalam suatu industri dapat berdampak etika dari kedua manajemen dan
karyawan, terutama dalam situasi di mana kompensasi didasarkan pada pendapatan.
Dalam lingkungan yang sangat kompetitif, perilaku etis terhadap pelanggan dan
pemasok dapat menyelinap ke bawah sebagai karyawan berebut untuk membawa lebih
banyak pekerjaan. Dalam industri yang stabil di mana menarik pelanggan baru
tidak masalah, karyawan tidak termotivasi untuk meletakkan etika internal
mereka menyisihkan untuk mengejar uang.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<a href="http://nitaqony.blogspot.co.id/2014/11/perilaku-etika-dalam-bisnis.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://nitaqony.blogspot.co.id/2014/11/perilaku-etika-dalam-bisnis.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesaling - tergantungan antara bisnis dan masyarakat</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai
bagian dari masyarakat, tentu bisnis tunduk pada norma-norma yang ada pada
masyarakat. Tata hubungan bisnis dan masyarakat yang tidak bisa dipisahkan itu
membawa serta etika-etika tertentu dalam kegiatan bisnisnya, baik etika itu
antara sesama pelaku bisnis maupun etika bisnis terhadap masyarakat dalam
hubungan langsung maupun tidak langsung. Perubahan nuansa perkembangan dunia
menuntut segera dibenahinya etika bisnis. Pasalnya, kondisi hukum dunia usaha
jauh tertinggal dari pertumbuhan serta perkembangan dibidang ekonomi.
Akibatnya, ketika dunia usaha melaju pesat, ada pihak-pihak yang tertinggal dan
dirugikan, karena peranti hukum dan aturan main dunia usaha belum mendapatkan
perhatian yang seimbang.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dua pandangan tanggung jawab sosial
:</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pandangan klasik<span style="mso-tab-count: 1;"> </span></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung jawab sosial adalah bahwa
tanggung jawab sosial manajemen hanyalah memaksimalkan laba (profit
oriented).Pada pandangan ini manajer mempunyai kewajiban menjalankan bisnis
sesuai dengan kepentingan terbesar pemilik saham karena kepentingan pemilik saham
adalah tujuan utama perusahaan. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pandangan sosial ekonomi</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: JA; mso-fareast-theme-font: minor-fareast;">bahwa tanggung jawab sosial manajemen bukan sekedar
menghasilkan laba, tetapi juga mencakup melindungi dan meningkatkan
kesejahteraan sosial.Pada pandangan ini berpendapat bahwa perusahaan bukan
intitas independent yang bertanggung jawab hanya terhadap pemegang saham,
tetapi juga terhadap masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
menciptakan etika bisnis, ada beberapa hal yang perlu diperhatikan, antara lain
ialah :</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.
Pengendalian diri.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Pengembangan tanggung jawab sosial (social responsibility).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Mempertahankan jati diri dan tidak mudah untuk terombang-ambing oleh pesatnya
perkembangan informasi dan teknologi.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Menciptakan persaingan yang sehat.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. <span style="mso-spacerun: yes;"> </span>Menerapkan konsep “pembangunan berkelanjutan”</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.
Menghindari sifat 5K (Katabelece, Kongkalikong, Koneksi, Kolusi dan Komisi).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. <span style="mso-spacerun: yes;"> </span>Mampu menyatakan yang benar itu benar.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.
Menumbuhkan sikap saling percaya antara golongan pengusaha kuat dan golongan
pengusaha kebawah.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.
Konsekuen dan konsisten dengan aturan main yang telah disepakati bersama.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10. Menumbuhkembangkan
kesadaran dan rasa memiliki terhadap apa yang telah disepakati.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://chesarioch.blogspot.co.id/2013/12/kesaling-tergantungan-antara-bisnis-dan.html</span></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepedulian pelaku bisnis terhadap etika</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaku
bisnis dituntut untuk peduli dengan keadaan masyarakat, bukan hanya dalam
bentuk “uang”, dengan jalan memberikan sumbangan, melainkan lebih kompleks
lagi. Artinya sebagai contoh kesempatan yang dimiliki oleh pelaku bisnis untuk
menjual pada tingkat harga yang tinggi sewaktu terjadinya <i style="mso-bidi-font-style: normal;">excess demand</i> harus menjadi perhatian dan kepedulian bagi pelaku
bisnis dengan tidak memanfaatkan kesempatan ini untuk meraup keuntungan yang
berlipat ganda. Jadi, dalam keadaan <i style="mso-bidi-font-style: normal;">excess
demand</i> pelaku bisnis harus mampu mengembangkan dan memanifestasikan sikap
tanggung jawab terhadap masyarakat sekitarnya. Tanggung jawab sosial bisa dalam
bentuk kepedulian terhadap masyarakat di sekitarnya, terutama dalam hal
pendidikan, kesehatan, pemberian latihan keterampilan, dan lain-lain.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<br /></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3R1x9hhQEo9XoFnL2L_qVsgKTHmrjeUwAjvEWZ9CEuV8Ftc9-_uxmIe8zVoycncglPCs2apDSOR0mK4sftIWNv5T8Tm6onQquuLCwqzlGv8NLEspTA8_2IyHZUwkZaqYnBSVL71VZ6cA/s1600/images4.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3R1x9hhQEo9XoFnL2L_qVsgKTHmrjeUwAjvEWZ9CEuV8Ftc9-_uxmIe8zVoycncglPCs2apDSOR0mK4sftIWNv5T8Tm6onQquuLCwqzlGv8NLEspTA8_2IyHZUwkZaqYnBSVL71VZ6cA/s320/images4.jpg" border="0" height="280" src="file:///C:%5CUsers%5Cyan%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.jpg" width="320" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Dua pandangan tanggung jawab sosial
:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pandangan klasik :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> tanggung jawab sosial adalah bahwa
tanggung jawab sosial manajemen hanyalah memaksimalkan laba (<i>profit oriented</i>).
</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Pada pandangan ini manajer mempunyai
kewajiban menjalankan bisnis sesuai dengan kepentingan terbesar pemilik saham
karena kepentingan pemilik saham adalah tujuan utama perusahaan.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pandangan sosial ekonomi : </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bahwa
tanggung jawab sosial manajemen bukan sekedar menghasilkan laba, tetapi juga
mencakup melindungi dan meningkatkan kesejahteraan sosial. Pada pandangan ini
berpendapat bahwa perusahaan bukan intitas independent yang bertanggung jawab
hanya terhadap pemegang saham, tetapi juga terhadap masyarakat.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Mungkin ada sebagian masyarakat yang
belum mengenali apa itu etika dalam berbisnis. Bisa jadi masyarakat beranggapan
bahwa berbisnis tidak perlu menggunakan etika, karena urusan etika hanya
berlaku di masyarakat yang memiliki kultur budaya yang kuat. Ataupun etika
hanya menjadi wilayah pribadi seseorang. Tetapi pada kenyataannya etika tetap
saja masih berlaku dan banyak diterapkan di masyarakat itu sendiri. Bagaimana
dengan di lingkungan perusahaan? Perusahaan juga sebuah organisasi yang
memiliki struktur yang cukup jelas dalam pengelolaannya. Ada banyak interaksi
antar pribadi maupun institusi yang terlibat di dalamnya. Dengan begitu
kecenderungan untuk terjadinya konflik dan terbukanya penyelewengan sangat
mungkin terjadi. Baik dalam tataran manajemen ataupun personal dalam setiap team
maupun hubungan perusahaan dengan lingkungan sekitar. Untuk itu etika ternyata
diperlukan sebagai kontrol akan kebijakan, demi kepentingan perusahaan itu
sendiri. Oleh karena itu kewajiban perusahaan adalah mengejar berbagai sasaran
jangka panjang yang baik bagi masyarakat.</span></div>
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<br /></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEinqAW3u2RfwyNEvV8U1DO9vMM1spOyQntCQ9-8sEmuyBQdbf7Ngxv5Dh4ANlO-nbs4QqMgPQ0GlusjL7RB6vfX-Xvdzr13VF2FtwpOBpnDEQbUPukQOZRRkphKkm_eUedFXkhUD9_Q1QQ/s1600/11.jpg"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEinqAW3u2RfwyNEvV8U1DO9vMM1spOyQntCQ9-8sEmuyBQdbf7Ngxv5Dh4ANlO-nbs4QqMgPQ0GlusjL7RB6vfX-Xvdzr13VF2FtwpOBpnDEQbUPukQOZRRkphKkm_eUedFXkhUD9_Q1QQ/s1600/11.jpg" border="0" height="232" src="file:///C:%5CUsers%5Cyan%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image003.jpg" width="217" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
menciptakan etika bisnis, ada beberapa hal yang perlu diperhatikan, antara lain
ialah :<br />
1. Pengendalian diri</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Pengembangan tanggung jawab sosial (<i>social responsibility</i>)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Mempertahankan jati diri dan tidak mudah untuk terombang-ambing oleh pesatnya</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perkembangan
informasi dan teknologi </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Menciptakan persaingan yang sehat</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.
Menerapkan konsep “pembangunan berkelanjutan” </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.
Menghindari sifat 5K (Katabelece, Kongkalikong, Koneksi, Kolusi dan Komisi)<br />
7. Mampu menyatakan yang benar itu benar </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.
Menumbuhkan sikap saling percaya antara golongan pengusaha kuat dan golongan
pengusaha kebawah</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9. Konsekuen
dan konsisten dengan aturan main yang telah disepakati bersama<br />
10. Menumbuhkembangkan kesadaran dan rasa memiliki terhadap apa yang telah
disepakati. </span></div>
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<a href="http://ikaismarino.blogspot.co.id/2013/12/etika-profesi-akuntansi_2.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://ikaismarino.blogspot.co.id/2013/12/etika-profesi-akuntansi_2.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkembangan
etika bisnis menurut Bertens (2000):</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
1. Situasi Dahulu Pada awal sejarah filsafat, Plato, Aristoteles, dan
filsuf-filsuf Yunani lain menyelidiki bagaimana sebaiknya mengatur kehidupan
manusia bersama dalam negara dan membahas bagaimana kehidupan ekonomi dan
kegiatan niaga harus diatur.<br />
2. Masa Peralihan: tahun 1960-an ditandai pemberontakan terhadap kuasa dan
otoritas di Amerika Serikat (AS), revolusi mahasiswa (di ibukota Perancis),
penolakan terhadap establishment (kemapanan). Hal ini memberi perhatian pada
dunia pendidikan khususnya manajemen, yaitu dengan menambahkan mata kuliah baru
dalam kurikulum dengan nama Business and Society. Topik yang paling sering
dibahas adalah corporate social responsibility.<br />
3. Etika Bisnis Lahir di AS: tahun 1970-an sejumlah filsuf mulai terlibat
dalam memikirkan masalah-masalah etis di sekitar bisnis dan etika bisnis
dianggap sebagai suatu tanggapan tepat atas krisis moral yang sedang meliputi
dunia bisnis di AS.<br />
4. Etika Bisnis Meluas ke Eropa: tahun 1980-an di Eropa Barat, etika
bisnis sebagai ilmu baru mulai berkembang kira-kira 10 tahun kemudian. Terdapat
forum pertemuan antara akademisi dari universitas serta sekolah bisnis yang
disebut European Business Ethics Network (EBEN).<br />
5. Etika Bisnis menjadi Fenomena Global: tahun 1990-an tidak terbatas lagi
pada dunia Barat. Etika bisnis sudah dikembangkan di seluruh dunia. Telah
didirikan International Society for Business, Economics, and Ethics (ISBEE)
pada 25-28 Juli 1996 di Tokyo.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika
Profesional Profesi Akuntan Publik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
Setiap profesi yang menyediakan jasanya kepada masyarakat memerlukan
kepercayaan dari masyarakat yang dilayaninya. Kepercayaan masyarakat terhadap
mutu jasa akuntan publik akan menjadi lebih tinggi, jika profesi tersebut
menerapkan standar mutu tinggi terhadap pelaksanaan pekerjaan profesional yang
dilakukan oleh anggota profesinya. Aturan Etika Kompartemen Akuntan Publik
merupakan etika profesional bagi akuntan yang berpraktik sebagai akuntan publik
Indonesia. Aturan Etika Kompartemen Akuntan Publik bersumber dari Prinsip Etika
yang ditetapkan oleh Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973,
Ikatan Akuntan Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi
profesi akuntan Indonesia, kemudian disempurnakan dalam konggres IAI tahun
1981, 1986,1994, dan terakhir tahun 1998. Etika profesional yang dikeluarkan
oleh Ikatan Akuntan Indonesia dalam kongresnya tahun 1998 diberi nama Kode Etik
Ikatan Akuntan Indonesia.<br />
Akuntan publik adalah akuntan yang berpraktik dalam kantor akuntan publik, yang
menyediakan berbagai jenis jasa yang diatur dalam Standar Profesional Akuntan
Publik, yaitu auditing, atestasi, akuntansi dan review, dan jasa konsultansi.
Auditor independen adalah akuntan publik yang melaksanakan penugasan audit atas
laporan keuangan historis yang menyediakan jasa audit atas dasar standar
auditing yang tercantum dalam Standar Profesional Akuntan Publik. Kode Etik
Ikatan Akuntan Indonesia dijabarkan ke dalam Etika Kompartemen Akuntan Publik
untuk mengatur perilaku akuntan yang menjadi anggota IAI yang berpraktik dalam
profesi akuntan publik.<br />
<br />
Perkembangan etika bisnis menurut Bertens (2000): 1. Situasi Dahulu Pada awal
sejarah filsafat, Plato, Aristoteles, dan filsuf-filsuf Yunani lain menyelidiki
bagaimana sebaiknya mengatur kehidupan manusia bersama dalam negara dan
membahas bagaimana kehidupan ekonomi dan kegiatan niaga harus diatur. 2. Masa
Peralihan: tahun 1960-an ditandai pemberontakan terhadap kuasa dan otoritas di
Amerika Serikat (AS), revolusi mahasiswa (di ibukota Perancis), penolakan
terhadap establishment (kemapanan). Hal ini memberi perhatian pada dunia
pendidikan khususnya manajemen, yaitu dengan menambahkan mata kuliah baru dalam
kurikulum dengan nama Business and Society. Topik yang paling sering dibahas
adalah corporate social responsibility. 3. Etika Bisnis Lahir di AS: tahun
1970-an sejumlah filsuf mulai terlibat dalam memikirkan masalah-masalah etis di
sekitar bisnis dan etika bisnis dianggap sebagai suatu tanggapan tepat atas
krisis moral yang sedang meliputi dunia bisnis di AS. 4. Etika Bisnis Meluas ke
Eropa: tahun 1980-an di Eropa Barat, etika bisnis sebagai ilmu baru mulai
berkembang kira-kira 10 tahun kemudian. Terdapat forum pertemuan antara
akademisi dari universitas serta sekolah bisnis yang disebut European Business
Ethics Network (EBEN). 5. Etika Bisnis menjadi Fenomena Global: tahun 1990-an
tidak terbatas lagi pada dunia Barat. Etika bisnis sudah dikembangkan di
seluruh dunia. Telah didirikan International Society for Business, Economics,
and Ethics (ISBEE) pada 25-28 Juli 1996 di Tokyo.</span></div>
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<a href="http://njfernandosimatupang.blogspot.co.id/2012/12/sejarah-perkembangan-etika-profesi.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://njfernandosimatupang.blogspot.co.id/2012/12/sejarah-perkembangan-etika-profesi.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">contoh kasus:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PANGKALAN
KERINCI, JurnalRiau,Com- Akibat persaingan kurang sehat pihak perusahaan kini
melakukan berbagai cara untuk merekrut tenaga kerja yang diiming-imingi
kenaikan gaji.Berawal dari kekecewaan dengan management PT Riau Andalan Pulp
and Paper (RAPP), ratusan karyawan di masing-masing departemen perusahaan kayu
yang berbasis di Pangkalan Kerinci mengancam bakal hengkang dari perusahaan dan
hijrah Ke PT Indah Kiat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kekecewaan
tersebut dikarenakan perusahaan ini telah ingkar janji dengan para karyawan
terkait bonus yang akan diberikan. Dimana sebelumnya, para karyawan yang
bekerja di PT RAPP diberikan janji oleh pihak management dengan bonus
kesejahteraan bila target perusahaan tercapai. Namun meski target perusahaan
telah tercapai empat bulan lewat, janji perusahaan yang akan memberikan bonus
pada karyawan tak kunjung terealisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alhasil,
para karyawan yang merasa dikecewakan berniat untuk hengkang dari perusahaan
kayu milik Taipan Sukanto Tanoto itu. Tak tanggung - tanggung, ada sekitar 80
persen karyawan dari masing-masing departemen yang berencana akan hengkang ke
PT Indah Kiat. Namun niat para karyawan agak sedikit terhalang, pasalnya pihak
perusahaan tak mau melepaskan begitu saja para karyawannya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa Top
Management PT RAPP seperti David Ceer, Timo Hakkinen, Elwan Jumandri dan Jhoni
W Sida langsung datang ke lokasi di Grand Hotel Pangkalan Kerinci, Sabtu (10/4)
tempat beberapa karyawan PT RAPP akan melakukan interview dengan PT. Indah
Kiat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
pantauan sendiri di lokasi kejadian, memang beberapa orang dari pihak
perusahaan berpakaian preman terlihat mondar-mandir di lingkungan hotel. Salah
seorang karyawan yang akan diinterview oleh PT Indah Kiat di Pangkalan Kerinci
dan wanti-wanti namanya minta dirahasiakan mengakui kekhawatirannya. Pasalnya,
dia bersama kawan-kawannya melihat sendiri bahwa pihak perusahaan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PT. RAPP
membawa security berpakaian seragam dan bebas datang ke lokasi
hotel."Jujur saja, kami ketakutan pak, soalnya management membawa security
satu truk dan preman untuk menjegal kami agar tak jadi diinterview,"
pungkas salah satu karyawan yang enggan disebut identitasnya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilain sisi
menanggapi hal ini secara pribadi pihak Stokeholder Relations Manager PT.RAPP
Wan Zak kepada JurnalRiau, Minggu petang (11/04/2010) mengatakan, bahwa hal itu
tidak benar, soal pengamcanam untuk hengkang sudah kedua kali. Dan untuk keluar
dari perusahaan karyawan tergantung kesepakatan Mou kontrak kerja sebelumnya.
Jadi tak segampang itu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya rumor
interview oleh pihak perusahaan pulp PT. Indah Kiat, bagi sejumlah karyawan HRD
Riaupulp, menurut wan Zack, tindakan itu merupakan persaingan bisnis yang tak
sehat. Dan dinilai merusak etika bisnis, "Selama ini karyawan kita telah
mendapat ilmu pengetahuan dan bimtek, yang cukup handal, kenapa tiba-tiba ada
perusahaan yang merekrut dengan sistem persaingan tak sehat..," ucap Wan
Zak.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara
Humas Relation PT. Indah Kiat, Nurul Huda ketika dihubungi via ponselnya Minggu
petang (11/04/10) mengaku belum mengetahui hal itu. Karena yang menghandel
masalah adalah HRD.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Analisis</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Disini ada
beberapa kesalahan yang dilakukan oleh kedua perusahaan diatas. Hal pertama
adalah kesalahan yang dilakukan oleh PT.RAPP (Riau Andalan Pulp and Paper )
yang sudah melanggar Prinsip Etika bisnis yaitu prinsip kejujuran,prinsip keadilan
dan prinsip tidak berbuat jahat dan berbuat baik. Pada prinsip kejujuran,
perusahaan sudah ingkar janji atau telah melanggar perjanjian dengan para
karyawan mengenai pemberian bonus jika target perusahaan tercapai,, perjanjian
yang disepakati bersama telah diabaikan oleh PT.RAPP. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada prinsip
keadilan , disini ada kaitanya dengan prinsip kejujuran dimana perusahaan
seharusnya memberikan sesuatu yang sudah menjadi hak para karyawan tersebut, di
mana prestasi dibalas dengan kontra prestasi yang sama nilainya. Dan yang
terakhir yaitu Prinsip tidak berbuat jahat dan berbuat baik dimana pada kasus
ini yang diuntungkan hanya satu pihak yaitu pihak PT.RAPP. padahal akan lebih
baik jikakedua belah pihak merasa diuntungkan yaitu perusahaan mencapai
targetnya dan para karyawan mendapatkan apa yang seharusnya menjadi hak mereka.
Jika saja perusahaan lebih memperhatikan kesejahteraan karyawan secara
keseluruhan maka hal – hal yang tidak diinginkan seperti artikel diatas tidak
akan terjadi.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dan untuk
PT.Indah kiat sebaiknya jika permasalahan antara PT.RAPP dan para karyawannya
belum diketahui secara pasti akan lebih baik jika PT.Indah kiat untuk tidak
mengambil keuntungan dari konflik tersebut namun hal ini belum diketahui secara
pasti karena dari pihak PT. Indah kiat belum ada informasi pasti mengenai
perekrutan karyawan PT.RAPP. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<a href="http://rizkirenaldi92.blogspot.co.id/2013/11/contoh-kasus-pelanggaran-etika-bisnis.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://rizkirenaldi92.blogspot.co.id/2013/11/contoh-kasus-pelanggaran-etika-bisnis.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-66212533292964661432015-10-17T06:28:00.000-07:002015-10-17T06:28:08.590-07:00Etika Sebagai Tinjauan<!--[if gte mso 9]><xml>
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</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-size: 11.0pt;">Pengertian etika</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
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<b><span style="font-family: "Times New Roman","serif";">Etika</span></b><span style="font-family: "Times New Roman","serif";"> (</span><a href="https://id.wikipedia.org/wiki/Yunani_Kuno" title="Yunani Kuno"><span style="font-family: "Times New Roman","serif";">Yunani Kuno</span></a><span style="font-family: "Times New Roman","serif";">: "<i>ethikos</i>",
berarti "timbul dari kebiasaan") adalah sebuah sesuatu di mana dan
bagaimana cabang utama <a href="https://id.wikipedia.org/wiki/Filsafat" title="Filsafat">filsafat</a> yang mempelajari <a href="https://id.wikipedia.org/wiki/Nilai" title="Nilai">nilai</a> atau kualitas
yang menjadi studi mengenai standar dan penilaian <a href="https://id.wikipedia.org/wiki/Moral" title="Moral">moral</a>. Etika
mencakup analisis dan penerapan konsep seperti <a href="https://id.wikipedia.org/wiki/Benar" title="Benar">benar</a>, </span><a href="https://id.wikipedia.org/w/index.php?title=Salah&action=edit&redlink=1" title="Salah (halaman belum tersedia)"><span style="font-family: "Times New Roman","serif";">salah</span></a><span style="font-family: "Times New Roman","serif";">, </span><a href="https://id.wikipedia.org/w/index.php?title=Baik&action=edit&redlink=1" title="Baik (halaman belum tersedia)"><span style="font-family: "Times New Roman","serif";">baik</span></a><span style="font-family: "Times New Roman","serif";">, </span><a href="https://id.wikipedia.org/w/index.php?title=Buruk&action=edit&redlink=1" title="Buruk (halaman belum tersedia)"><span style="font-family: "Times New Roman","serif";">buruk</span></a><span style="font-family: "Times New Roman","serif";">, dan </span><a href="https://id.wikipedia.org/w/index.php?title=Tanggung_jawab&action=edit&redlink=1" title="Tanggung jawab (halaman belum tersedia)"><span style="font-family: "Times New Roman","serif";">tanggung
jawab</span></a><span style="font-family: "Times New Roman","serif";">.<sup> </sup><span style="mso-spacerun: yes;"> </span><a href="https://id.wikipedia.org/w/index.php?title=Yohanes_dari_Damaskuks&action=edit&redlink=1" title="Yohanes dari Damaskuks (halaman belum tersedia)">St. John of Damascus</a>
(abad ke-7 Masehi) menempatkan etika di dalam kajian filsafat praktis (<i>practical
philosophy</i>).</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">Etika
dimulai bila manusia merefleksikan unsur-unsur etis dalam pendapat-pendapat
spontan kita. Kebutuhan akan refleksi itu akan kita rasakan, antara lain karena
pendapat etis kita tidak jarang berbeda dengan pendapat orang lain. Untuk
itulah diperlukan etika, yaitu untuk mencari tahu apa yang seharusnya dilakukan
oleh manusia.</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">Secara
metodologis, tidak setiap hal menilai perbuatan dapat dikatakan sebagai etika.
Etika memerlukan sikap kritis, metodis, dan sistematis dalam melakukan
refleksi. Karena itulah etika merupakan suatu ilmu. Sebagai suatu ilmu, objek
dari etika adalah tingkah laku manusia. Akan tetapi berbeda dengan ilmu-ilmu
lain yang meneliti juga tingkah laku manusia, etika memiliki sudut pandang normatif.
Maksudnya etika melihat dari sudut baik dan buruk terhadap perbuatan manusia.</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";">Etika
terbagi menjadi tiga bagian utama: <a href="https://id.wikipedia.org/wiki/Meta-etika" title="Meta-etika">meta-etika</a>
(studi konsep etika), <a href="https://id.wikipedia.org/w/index.php?title=Etika_normatif&action=edit&redlink=1" title="Etika normatif (halaman belum tersedia)">etika normatif</a> (studi
penentuan nilai etika), dan <a href="https://id.wikipedia.org/w/index.php?title=Etika_terapan&action=edit&redlink=1" title="Etika terapan (halaman belum tersedia)">etika terapan</a> (studi
penggunaan nilai-nilai etika).</span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-size: 11.0pt;">Prinsip-prinsip
etika</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat enam prinsip yang merupakan landasan penting
etika, yaitu keindahan, persamaan, kebaikan, keadilan, kebebasan, dan
kebenaran.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Keindahan Prinsip ini mendasari segala sesuatu
yang mencakup penikmatan rasa senang terhadap keindahan. Berdasarkan prinsip
ini, manusia memperhatikan nilai-nilai keindahan dan ingin menampakkan sesuatu
yang indah dalam perilakunya.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Persamaan<br />
Setiap manusia pada hakikatnya memiliki hak dan tanggung jawab yang sama,
sehingga muncul tuntutan terhadap persamaan hak antara laki-laki dan perempuan,
persamaan ras, serta persamaan dalam berbagai bidang lainnya. Prinsip ini
melandasi perilaku yang tidak diskrminatif atas dasar apapun.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Kebaikan<br />
Prinsip ini mendasari perilaku individu untuk selalu berupaya berbuat kebaikan
dalam berinteraksi dengan lingkungannya. Prinsip ini biasanya berkenaan dengan
nilai-nilai kemanusiaan seperti hormat- menghormati, kasih sayang, membantu
orang lain, dan sebagainya.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Keadilan<br />
Pengertian keadilan adalah kemauan yang tetap dan kekal untuk memberikan kepada
setiap orang apa yang semestinya mereka peroleh. Oleh karena itu, prinsip ini
mendasari seseorang untuk bertindak adil dan proporsional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Kebebasan<br />
Kebebasan dapat diartikan sebagai keleluasaan individu untuk bertindak atau
tidak bertindak sesuai dengan pilihannya sendiri. Dalam prinsip kehidupan dan
hak asasi manusia, setiap manusia mempunyai hak untuk melakukan sesuatu sesuai
dengan kehendaknya sendiri sepanjang tidak merugikan atau mengganggu hak-hak
orang lain.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk itu kebebasan individu disini
diartikan sebagai:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. kemampuan untuk berbuat sesuatu atau menentukan
pilihan</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. kemampuan yang memungkinkan manusia untuk
melaksana-kan<br />
pilihannya tersebut</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. kemampuan untuk mempertanggungjawabkan
perbuatannya.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip Kebenaran<br />
Kebenaran biasanya digunakan dalam logika keilmuan yang muncul dari hasil
pemikiran yang logis/rasional. Kebenaran harus dapat dibuktikan dan ditunjukkan
agar kebenaran itu dapat diyakini oleh individu dan masyarakat.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-size: 11.0pt;">Basis teori etika</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.
Etika Teleologi</span></b><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teleologi berasal dari bahasa Yunani
yaitu <i style="mso-bidi-font-style: normal;">telos </i>yang memiliki arti
tujuan. Dalam hal mengukur baik buruknya suatu tindakan yaitu berdasarkan
tujuan yang akan dicapai atau berdasarkan akibat yang ditimbulkan dari tidakan
yang telah dilakukan. Dalam tori teleologi terdapat dua aliran, yaitu.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Egoisme etis</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inti pandangan dari egoisme adalah
tindakan dari setiap orang pada dasarnya bertujuan untuk mengejar kepentingan
pribadi dan memajukan diri sendiri.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Utilitarianisme
berasal dari bahasa Latin yaitu <i style="mso-bidi-font-style: normal;">utilis </i>yang
memiliki arti bermanfaat. Menurut toeri ini, suatu perbuatan memiliki arti baik
jika membawa manfaat bagi seluruh masyarakat ( <i style="mso-bidi-font-style: normal;">The greatest happiness of the greatest number </i>). </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Deontologi</span></b><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deontologi berasal dari bahasa
Yunani yaitu <i style="mso-bidi-font-style: normal;">deon </i>yang memiliki arti
kewajiban. Jika terdapat pertanyaan “Mengapa perbuatan ini baik dan perbuatan
itu harus ditolak karena buruk?”. Maka Deontologi akan menjawab “karena
perbuatan pertama menjadi kewajiban kita dank arena perbuatan kedua dilarang”.
Pendekatan deontologi sudah diterima oleh agama dan merupakan salah satu teori
etika yang penting.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Teori Hak</span></b><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pemikiran moral saat ini,
teori hak merupakan pendekatan yang paling banyak dipakai untuk mengevaluasi
baik buruknya suatu perbuatan atau perilaku. Teori hak ini merupaka suatu aspek
dari teori deontologi karena berkaitan dengan kewajiban. Hak didasarkan atas
martabat manusia dan martabat semua manusia adalah sama. Oleh karena itu, hak
sangat cocok dengan suasana pemikiran demokratis.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Teori Keutamaan ( <i style="mso-bidi-font-style: normal;">Virtue </i>)</span></b><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam teori keutamaan memandang
sikap atau akhlak seseorang. Keutamaan bisa didefinisikan sebagai disposisi
watak yang telah diperoleh seseorang dan memungkinkan seseorang untuk
bertingkah laku baik secara moral. Contoh sifat yang dilandaskan oleh teori
keutamaan yaitu kebijaksanaan, keadilan, suka bekerja keras dan hidup yang baik.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoism</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoism adalah teori teleologis etika
yang menetapkan sebagai tujuan manfaat, kesenangan, atau terbesar baik dari
diri sendiri. Hal ini kontras dengan altruisme, yang tidak ketat diri tertarik,
tetapi mencakup dalam tujuannya kepentingan orang lain juga.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada 3 cara yang berbeda dimana teori
egoism dapat disajikan :</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">1. </span><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoism Psikologis</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu dimana secara alami manusia
termotivasi hanya untuk mementingkan dirinya sendiri.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2. </span><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoism Etis</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu dimana manusia bertindak untuk
mengambil keuntungan tapi tidak merugikan diri sendiri.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">3. </span><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoism Minimalis</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yaitu dimana orang akan bertindak
sedemikian rupa untuk mempromosikan kepentingan mereka sendiri.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Contoh Kasus</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lima pekerja
di salah satu perusahaan transportasi di Pasuruan diberhentikan/ di-PHK karena
bergabung dengan Serikat Pekerja. Perusahaan PO.X memiliki beberapa divisi,
diantaranya adalah divisi bengkel dan divisi kru bis. Serikat Pekerja divisi
bengkel telah berhasil menuntut hak mereka yaitu mengenai upah, upah yang
diberikan sebelumnya Rp. 25.000/hari padahal Upah Minimum Kabupaten sebesar Rp.
40.000/hari dan biaya Jamsostek yang 100% dibebankan kepada pekerja. Sekarang
divisi bengkel telah menikmati upah yang sesuai dengan UMK dan memiliki
Jamsostek yang dibayarkan oleh perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengikuti
kesuksesan divisi bengkel dalam menuntut hak kerja mereka, para pekerja di
divisi kru bis pun mulai bergabung dengan Serikat Pekerja. Pekerja divisi kru
bis banyak mengalami pelanggaran hak-hak pekerja, diantaranya adalah pembagian
upah yang menganut sistem bagi hasil. Perhitungannya sistem bagi hasil tersebut
adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supir :
14% dari pendapatan bersih per hari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kondektur
: 8% dari pendapatan bersih per hari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kenek :
6% dari pendapatan bersih per hari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
</ul>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila
pekerja tidak masuk kerja akan dikenakan denda sebanyak Rp. 500.000/hari
kecuali tidak masuk kerja karena sakit. Tunjangan Hari Raya pun tidak pernah
diberikan kepada pekerja. Masalah lain adalah mengenai tidak diberikannya
fasilitas jamsostek, sehingga apabila terjadi kecelakaan kerja (kecelakaan
bus), pekerja harus menanggung sendiri biayanya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akan tetapi,
perjuangan divisi kru bis lebih berat dibanding divisi bengkel karena
perusahaan sudah semakin pintar dalam berkelit. Mereka tidak mempunyai
Perjanjian Kerja Bersama (PKB), semua perintah dan peraturan dikemukakan secara
lisan sehingga pekerja tidak memiliki bukti tertulis yang bisa dijadikan
senjata untuk melawan perusahaan seperti halnya yang dilakukan pekerja di
divisi bengkel sebelumnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus
tersebut telah dilaporkan ke Dinas Tenaga Kerja setempat, diputuskanlah bahwa
kelima orang pekerja tersebut akan mendapat pesangon dan kasusnya akan dibawa
ke Pengadilan Hubungan Industrial (PHI).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://husein12.blogspot.co.id/2014/01/etika-bisnis-contoh-contoh-kasus.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://husein12.blogspot.co.id/2014/01/etika-bisnis-contoh-contoh-kasus.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://lelyjado3l91.blogspot.co.id/2012/10/pendahluan-etika-sebagai-tinjauan.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://lelyjado3l91.blogspot.co.id/2012/10/pendahluan-etika-sebagai-tinjauan.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://anastasiamonita.blogspot.co.id/2012/10/basis-teori-etika.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://anastasiamonita.blogspot.co.id/2012/10/basis-teori-etika.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://chesarioch.blogspot.co.id/2013/12/prinsip-prinsip-etika.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://chesarioch.blogspot.co.id/2013/12/prinsip-prinsip-etika.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">https://id.wikipedia.org/wiki/Etika</span></div>
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-17569579426025617162015-07-11T02:55:00.004-07:002015-07-11T02:55:58.722-07:00Beautiful charm of Goa Gong - bahasa inggris bisnis 2<div id="gt-src-tools">
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<i><span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><span class="hps">Beautiful</span> <span class="hps">charm of</span> <span class="hps">Goa</span> <span class="hps">Gong</span></span></span></span></i></h2>
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<i><span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><img border="0" height="213" src="https://lukmanmutaqin147.files.wordpress.com/2014/06/d2cb0-img_6938.jpg" width="320" /> </span></span></span></i></h2>
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<span style="font-size: small;"><span style="font-family: Times,"Times New Roman",serif;"><span class="short_text" id="result_box" lang="en">Goa
Gong Pacitan in East Java is one of the tourist attractions in Pacitan
is popular and holds the title as the most beautiful cave tours in
Southeast Asia. Charm Goa Gong Pacitan comes from the beautiful panorama
of stalactites and stalagmites that you can encounter when the cave
down for approximately 2 hours.<br /><br />Geographically, Pacitan located
in the southwestern region of East Java, has a landscape that is
composed of limestone mountains are less fertile for agriculture.
Nutrient content owned land in Pacitan area includes a little, thereby
criteria in Pacitan classified as arid land. Contour height of land in
Pacitan area in general was more unlock the potential of nature tourism,
one of Goa Gong Pacitan.<br /><br />Goa Gong is administratively located in
the hamlet Pule, Bomo Village, District Punung, located about 37 km
west from downtown Pacitan. Attractions cave in East Java which one is
surrounded by mountains, is a mountain Manyar north, south mountain
Coral Pulut, east of Mount Gede, and the west is the mountain Grugah.
The fourth mountain is a mountain of non-active.<br /><br />The length of
the cave is about 256 meters and has stalactites and stalagmites are
hundreds of years old. Goa Gong named because it is said according to
the story, from the cave often heard sounds resembling the sound of a
gong. In this cave is equipped with several lights are colorful.
Entering the first hall of the cave, visitors will be greeted with a
cave of stalactites and stalagmites formed like a row of ornaments.<br /><br />In
her light, tiny white spots which exist in some rows of sparkling
ornaments look like stars and quite riveting. Goa is already equipped
with facilities such as stairs and iron rod. So do not worry no place
for the feet. It's just that sometimes walking trails impressed slippery
and wet, so it should still be cautious. For more safe again, could
also hire the services of a tour guide to accompany you through the cave
you can also rent a flashlight at a cost of about IDR 3,000</span></span></span><span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><span class="hps"><span style="font-size: small;">.</span></span></span></span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><span class="hps"><span style="font-size: small;"><span style="color: magenta;"><span style="font-size: large;"><i><b> <span style="font-size: large;">A</span>ccess</b></i></span></span><br />Pacitan
town is about 101 km from the town of Madiun. When you come from the
city of Yogyakarta or Solo, you can take a trip through the city of Solo
and continue further into the area of Ponorogo, then will enter the
Madison area, and then arrived in Pacitan. After the pacitan Many public
transport you can get to go to the location. The road is paved. Up in
Pacitan, then journey continues towards the village of Bomo, District
Punung. From here you can go directly to the location of the cave.</span></span></span></span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><span class="hps"><span style="font-size: small;"><img border="0" height="195" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhimQXwFvPrNfHmuOlb_M_CoXB0AD2IEo-LwsSBwJZUNzDc9ZgFhyVcUfZeIZVS3tYIY2FseQRLF7fl6PldBmbNnCHRpCYsiFPJIY9NvvyxFkUv1lhljDJnST9_VzRCPAQPaZmLSNLSyVPt/s320/5560cd170423bd145e8b4568.jpeg" width="320" /> </span></span></span></span></span><br />
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: x-large;"><span class="short_text" id="result_box" lang="en"><span class="hps"><span style="font-size: small;"><span class="" id="result_box" lang="en"><span style="color: yellow;"><b><span style="font-size: large;"><i><span class="hps">Hours</span> <span class="hps">&</span> <span class="hps alt-edited">Entry Ticket</span></i></span></b></span><br /> <span class="hps">Goa</span> <span class="hps">gong</span> <span class="hps">is open from</span> <span class="hps">09:00 until</span> <span class="hps">17:00</span> <span class="hps">pm</span><br /> <span class="hps">Gong Cave</span> <span class="hps">entrance fee</span><span class="">:</span> <span class="hps">Adults</span>: <span class="hps alt-edited">IDR</span> <span class="hps">5.000</span>, <span class="hps">-</span> <span class="hps">Children:</span> <span class="hps alt-edited">IDR</span> <span class="hps">3.000</span><span class="">,</span> <span class="hps">-</span></span> </span></span></span></span></span></div>
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<img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhwJEYvvMHXwmGebygDGOGbA8m9915XR31yVm4CwpXX21LSBcoG3HDBtiFW8OmSPT1gXjBrRIn_t4B9MeWvaEarGa7PHd8TqPsz4nqONhPrXpUD2iBamN9r0Q4_1UMFZ8wdh-di0KlwbWM/s1600/10154144_10201288626532129_4646185922825092214_n.jpg" width="320" /><br />
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<span style="color: blue;"><span style="font-size: x-large;"><b><i>Facilities</i></b></span></span><br /><br />Once
the traverse is completed and you come out of the cave, you see many
merchants who peddle merchandise, ranging from various foods, beverages,
up to a souvenir or photo cave or portrait that you can take home as a
souvenir. Generally, the prices offered for these souvenirs ranging
from IDR 50,000 - IDR 150,000 per item. <span class="" id="result_box" lang="en"><span class="hps">There's</span> <span class="hps">also a</span> <span class="hps">small</span> <span class="hps">market</span> <span class="hps">selling</span> <span class="hps">souvenirs</span> <span class="hps">pacitan</span>, <span class="hps">particularly</span> <span class="hps">palm sugar</span> <span class="hps">and</span> <span class="hps">jewelry</span> <span class="hps">from</span> <span class="hps">the typical</span> <span class="hps alt-edited">rocks</span> <span class="hps">there</span> <span class="hps">as</span> <span class="hps alt-edited">the agate</span> <span class="hps">that</span> <span class="hps">looks</span> <span class="hps">more luxurious</span>, <span class="hps">the stone is</span> <span class="hps">often used as</span> <span class="hps">a pendant</span> <span class="hps">necklace</span> <span class="hps">with</span> <span class="hps">stones.</span> <span class="hps">The color is</span> <span class="hps">dark brown</span>, <span class="hps">in the</span> <span class="hps">middle</span> <span class="hps">parts</span> <span class="hps">as</span> <span class="hps">there is</span> <span class="hps">little</span> <span class="hps">glitter</span> <span class="hps">soft</span> <span class="hps">and</span> <span class="hps">very</span> <span class="hps">exotic</span><span class="">.
Price is quite high compared to the price of jewelery stones in
general. Which may be because the quality is different. Not only
souvenir was here too there is a restaurant facility, mosque, toilets
and hotel in goa gong pacitan area. If the tourists are planning to
stay, travelers can search for hotels near goa gong pacitan. There are
various types of lodging, such as hotels and others with diverse
facility. Tourists can contact the hotel there or looking for a hotel in
goa gong ekat online. One Bookingan online popular among connoisseurs
of the trip is AGODA.</span></span></div>
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<i><span style="font-size: large;"><b><span style="color: purple;">The beauty in Goa Gong</span></b></span></i><br />Inside
this cave is equipped with several lights are colorful. Entering the
first hall of the cave, visitors will be greeted with a cave of
stalactites and stalagmites formed like a row of ornaments.<br /><br />In
her light, tiny white spots which exist in some rows of sparkling
ornaments look like stars and quite riveting. Turns stalactites and
stalagmites have their respective names include cengger Earth Selo, Selo
Citro Cipto General, Wind Bantaran Selo, Selo Adi Citro lane, Gate Giri
Selo, Selo Pakuan Bomo, and Selo spur wind. In addition, there is also a
spring 5 in attractions of Goa Gong, which has the naming in each of
the first spring Spring Charm Rogo, Panguripan Spring, Spring Niches
Jiwo, Spring and Spring Ralung Kamulyan Nisto, purportedly to 5 this
spring magical value to cure disease.</div>
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<span class="" id="result_box" lang="en"><span class="hps">By visiting</span> <span class="hps">this</span> <span class="hps">gong</span> <span class="hps">cave</span> <span class="hps">then you</span> <span class="hps">also will</span> <span class="hps">feel the tension</span> <span class="hps">at the same time</span> <span class="hps">a very</span> <span class="hps">strong</span> <span class="hps">feel of</span> <span class="hps">adventure</span> <span class="hps">later</span>. <span class="hps">No wonder so</span> <span class="hps">many people</span> <span class="hps">who like</span> <span class="hps">to</span> <span class="hps">visit the</span> <span class="hps">place</span> <span class="hps">on this one</span>. <span class="hps">As</span> <span class="hps">one of the caves</span> <span class="hps">that</span> <span class="hps">once existed in</span> <span class="hps">the island of Java</span>, <span class="hps">where this one</span> <span class="hps">also</span> <span class="hps">has a</span> <span class="hps">fascinating</span> <span class="hps">history and stories</span> <span class="hps">that</span> <span class="hps">can be found</span> <span class="hps">therein</span>. <span class="hps">A lot of</span> <span class="hps">experience</span> <span class="hps">stressful</span> <span class="hps">and</span> <span class="hps">awful</span> <span class="hps">that you can</span> <span class="hps">find about</span> <span class="hps">the history</span> <span class="hps">of</span> <span class="hps">this</span> <span class="hps">gong</span> <span class="hps">cave</span>.</span> </div>
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-35767755475803521812015-07-10T21:36:00.000-07:002015-07-11T02:58:40.903-07:00Pesona Indahnya Goa Gong<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: magenta;"><b><span lang="IN">Nama : FRISKA RIANAWATI (23212061)</span></b></span>
</span><br />
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<span style="color: magenta; font-family: Arial, Helvetica, sans-serif;">
<b><span lang="IN"> ROCHANA OKTAFIANI (26212664)</span></b></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: magenta;">
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="color: magenta;"><b><span lang="IN">Kelas : 3EB19</span></b></span><span style="color: magenta;"></span><b><span lang="IN" style="color: #7030a0; font-family: "Lucida Calligraphy"; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="color: magenta;"> </span></span></b></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span>
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<b><span lang="IN" style="color: #7030a0; font-family: "Lucida Calligraphy"; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="color: magenta; font-family: Arial, Helvetica, sans-serif;">Tugas : B.inggris Bisnis 2 </span></span></b></div>
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<b><span lang="IN" style="color: #7030a0; font-family: "Lucida Calligraphy"; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="color: magenta;"><span style="color: purple;"><b><span lang="IN" style="color: #7030a0; font-family: Arial, Helvetica, sans-serif; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="font-size: x-large;">Pesona</span> <span style="font-size: x-large;">Indahnya </span><span style="font-size: x-large;">Goa Gong</span></span></b></span></span></span></b></h2>
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<span style="font-family: Arial, Helvetica, sans-serif;"><a href="http://www.initempatwisata.com/wisata-indonesia/pacitan/goa-gong-pacitan-pesona-goa-terindah-di-asia-tenggara/3005/" title="Goa Gong Pacitan"><strong><span style="color: blue;">Goa Gong Pacitan</span></strong></a> di Jawa Timur adalah salah
satu <a href="http://www.initempatwisata.com/wisata-indonesia/jawa-timur/inilah-7-tempat-wisata-di-pacitan-paling-menarik/1267/" title="Tempat Wisata di Pacitan"><strong><span style="color: blue;">tempat wisata di Pacitan</span></strong></a> yang populer dan
memegang predikat sebagai wisata goa terindah se-Asia Tenggara. Pesona Goa Gong
Pacitan ini bersumber dari panorama indah stalaktit dan stalagmit yang dapat
Anda temui tatkala menyusuri goa tersebut selama kurang lebih 2 jam.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Secara geografis, Kabupaten Pacitan terletak di wilayah barat daya <a href="http://www.initempatwisata.com/wisata-indonesia/jawa-timur/inilah-14-tempat-wisata-di-jawa-timur-paling-memikat/2349/" title="Jawa Timur"><strong><span style="color: blue;">Jawa Timur</span></strong></a>, memiliki bentang alam yang tersusun
dari pengunungan kapur yang kurang subur untuk dijadikan lahan pertanian.
Kandungan hara yang dimiliki tanah di wilayah Pacitan ini termasuk sedikit,
dengan demikian kriteria tanah di Pacitan tergolong gersang. Kontur
ketinggian tanah di wilayah Pacitan secara umum justru lebih membuka potensi
wisata alam, salah satunya Goa Gong Pacitan ini.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Goa
Gong secara administratif berada di Dusun Pule, Desa Bomo, Kecamatan Punung,
berjarak sekitar 37 km arah barat dari pusat kota Pacitan. Objek <a href="http://www.initempatwisata.com/tag/wisata-goa/" title="wisata goa"><strong><span style="color: blue;">wisata goa</span></strong></a>
di Jawa Timur yang satu ini dikelilingi oleh pegunungan, sebelah utara adalah
gunung Manyar, sebelah selatan gunung Karang Pulut, sebelah timur Gunung Gede,
dan sebelah barat adalah gunung Grugah. Keempat gunung ini adalah gunung
non-aktif.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;">Panjang
goa ini sekitar 256 meter dan mempunyai stalaktit serta stalagmit yang berusia
ratusan tahun. Dinamakan Goa Gong karena konon menurut cerita, dari dalam goa
sering terdengar bunyi-bunyian yang menyerupai bunyi gong. Dalam goa ini sudah
dilengkapi dengan beberapa lampu penerangan yang berwarna-warni. Memasuki
lorong pertama gua, pengunjung akan disambut dengan stalaktit dan stalagmit goa
yang membentuk seperti barisan ornamen.</span></div>
<br />
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bintik-bintik kecil putih yang ada pada beberapa barisan ornamen terlihat
gemerlap seperti bintang dan cukup memukau. Goa ini sudah dilengkapi dengan
fasilitas berupa tangga dan pegangan besi. Jadi jangan khawatir tidak mendapat
tempat untuk pijakan kaki. Hanya saja terkadang jalan setapaknya terkesan licin
dan basah, jadi tetap harus hati-hati. Untuk lebih amannya lagi, bisa juga
menyewa jasa pemandu wisata untuk menemani perjalanan Anda menyusuri goa Anda
dapat juga menyewa senter dengan biaya sekitar Rp 3.000</span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg9Zn2D3GZWywwWwWM8w5-MPRc6EJMltn9ddEN-ySkjRYHHZ3hmqjdfjxNHKUpTHdo4LYZu1tuvZPQBqB6qUbedN2UDjosuXMahgkbVidqIbOOBwo1MFkCIGl7UD0cQdxhFlmmAVZaOY1c/s1600/2.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg9Zn2D3GZWywwWwWM8w5-MPRc6EJMltn9ddEN-ySkjRYHHZ3hmqjdfjxNHKUpTHdo4LYZu1tuvZPQBqB6qUbedN2UDjosuXMahgkbVidqIbOOBwo1MFkCIGl7UD0cQdxhFlmmAVZaOY1c/s1600/2.png" /></a><span style="color: #351c75;"><span lang="IN" style="font-size: 20pt; line-height: 115%;">Akses</span><span lang="IN"></span> </span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; color: black; font-family: "Arial","sans-serif"; mso-themecolor: text1;">Kota Pacitan berjarak
sekitar 101 km dari kota Madiun</span><span style="color: black; font-family: "Arial","sans-serif"; mso-themecolor: text1;">. Bila Anda datang dari kota Yogyakarta atau
Solo, <span style="background: white;">Anda dapat menempuh rute perjalanan
melalui kota Solo dan terus lanjut memasuki daerah Ponorogo, kemudian akan
masuk wilayah Madiun, baru kemudian tiba di Pacitan. Setelah dari pacitan </span>Banyak
angkutan umum yang bisa Anda dapatkan untuk menuju ke lokasi. Jalannya pun
sudah beraspal. Sampai di Pacitan, perjalanan lalu dilanjutkan menuju ke Desa
Bomo, Kecamatan Punung. Dari sini Anda bisa langsung menuju ke lokasi goa</span></span></div>
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhimQXwFvPrNfHmuOlb_M_CoXB0AD2IEo-LwsSBwJZUNzDc9ZgFhyVcUfZeIZVS3tYIY2FseQRLF7fl6PldBmbNnCHRpCYsiFPJIY9NvvyxFkUv1lhljDJnST9_VzRCPAQPaZmLSNLSyVPt/s1600/5560cd170423bd145e8b4568.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Arial, Helvetica, sans-serif;"><img border="0" height="195" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhimQXwFvPrNfHmuOlb_M_CoXB0AD2IEo-LwsSBwJZUNzDc9ZgFhyVcUfZeIZVS3tYIY2FseQRLF7fl6PldBmbNnCHRpCYsiFPJIY9NvvyxFkUv1lhljDJnST9_VzRCPAQPaZmLSNLSyVPt/s320/5560cd170423bd145e8b4568.jpeg" width="320" /></span></a></div>
<h3 style="text-align: justify;">
<span style="color: lime;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif; font-size: 20pt; line-height: 115%;">Jam Buka & Tiket
Masuk</span></span></h3>
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<span style="color: black; font-family: Arial, Helvetica, sans-serif; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Goa gong buka mulai pukul 09.00 hingga pukul
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<span style="color: black;"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12.0pt; line-height: 150%;">Biaya
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<br />
<h3 style="text-align: justify;">
<span style="color: lime;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif; font-size: 20pt; line-height: 115%;">Fasilitas</span></span></h3>
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 115.85pt 6.0cm; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Setelah penyusuran selesai
dan Anda keluar dari dalam goa, Anda melihat banyaknya pedagang yang menjajakan
dagangan, mulai dari aneka makanan, minuman, hingga souvenir foto goa atau lukisan
wajah yang dapat Anda bawa pulang sebagai cinderamata. Umumnya harga yang
ditawarkan untuk souvenir ini berkisar dari Rp 50.000 - </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Rp 150.000 per barang. Disana juga terdapat
pasar kecil yang menjajakan oleh-oleh khas pacitan, terutama Gula aren dan
perhiasan dari batuan khas sana sepertibatu akik yang terlihat lebih mewah,
batu tersebut banyak dijadikan kalung dengan liontin batu tersebut. Warnanya
coklat kehitaman, di belahan tengahnya seperti ada glitter kecil lembut dan
sangat eksotis. Harganya lumayan tinggi di banding harga perhiasan batu pada
umumnya. Yaa mungkin karena kualitasnya yang memang berbeda. Bukan hanya
souvenir saja disini juga terdapat fasilitas rumah makan, mushola, toilet serta
hotel di area goa gong pacitan. Jika para wisatawan berencana menginap,
wisatawan dapat mencari hotel dekat goa gong pacitan. Terdapat aneka jenis
penginapan, seperti hotel dan lain-lain dengan fasilutas beragam. Wisatwan
dapat menghubungi pihak hotel disana atau mencari hotel di ekat goa gong secara
online. Salah satu bookingan online yang populer dikalangan penikmat perjalanan
adalah AGODA.</span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><br /></span>
<div style="text-align: justify;">
<span style="color: lime;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif; font-size: 20pt; line-height: 115%;"></span></span></div>
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<span style="color: lime;"><span lang="IN" style="font-family: Arial, Helvetica, sans-serif; font-size: 20pt; line-height: 115%;">Keindahan didalam Goa Gong </span></span></h3>
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<span style="color: black; font-family: Arial, Helvetica, sans-serif; mso-themecolor: text1;">Di
Dalam goa ini sudah dilengkapi dengan beberapa lampu penerangan yang
berwarna-warni. Memasuki lorong pertama gua, pengunjung akan disambut dengan
stalaktit dan stalagmit goa yang membentuk seperti barisan ornamen.</span></div>
<div style="background: white; line-height: 150%; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; tab-stops: 6.0cm; text-align: justify;">
<span style="color: black; font-family: Arial, Helvetica, sans-serif; mso-themecolor: text1;">Dalam
balutan cahaya, bintik-bintik kecil putih yang ada pada beberapa barisan
ornamen terlihat gemerlap seperti bintang dan cukup memukau. <span style="background: white;">Ternyata stalagtit dan stalagmitnya memiliki nama
masing-masing antara lain Selo Cengger Bumi, Selo Citro Cipto Agung, Selo
Bantaran Angin, Selo Adi Citro Buwono, Selo Gerbang Giri, Selo Pakuan Bomo, dan
Selo Susuh Angin. Selain itu, juga terdapat 5 sendang yang ada di obyek wisata
Goa Gong ini, yang memiliki penamaan di masing-masing sendang yang pertama
Sendang Jampi Rogo, Sendang Panguripan, Sendang Relung Jiwo, Sendang Kamulyan
dan Sendang Ralung Nisto, konon ke 5 sendang ini memiliki nilai magis untuk menyembuhkan
penyakit.</span></span></div>
<span style="background: white; color: black; font-family: Arial, Helvetica, sans-serif; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-themecolor: text1;">Dengan mengunjungi<span class="apple-converted-space"> </span><em><span style="border: none windowtext 1.0pt; font-family: "Arial","sans-serif"; mso-border-alt: none windowtext 0cm; padding: 0cm;">goa
gong</span></em><span class="apple-converted-space"> </span>ini maka anda
pun juga akan merasakan ketegangan sekaligus nuansa petualangan yang sangat
kental nantinya. Tidak heran jika banyak sekali orang yang suka untuk
mengunjungi tempat yang satu ini. Sebagai salah satu gua yang pernah ada di
pulau jawa, tempat yang satu ini juga memiliki sejarah dan cerita menarik yang
bisa anda temukan didalamnya. Banyak sekali pengalaman menegangkan dan juga
mengerikan yang bisa anda temukan mengenai sejarah dari goa gong ini.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhC5VqV-ApokOCfs1EaZPtGH6-Bagqey-XR6naODujDA5C9iu3F9W8Ztu2hSB3ZVyVOxAA18MtcvG71wLsA9-UUQ8FJdi6c9hE5WrZe5dxwQW2p_3yk6U6mM7_D-MSyCgXbTArbeLXZBAd-/s1600/c.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Arial, Helvetica, sans-serif;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhC5VqV-ApokOCfs1EaZPtGH6-Bagqey-XR6naODujDA5C9iu3F9W8Ztu2hSB3ZVyVOxAA18MtcvG71wLsA9-UUQ8FJdi6c9hE5WrZe5dxwQW2p_3yk6U6mM7_D-MSyCgXbTArbeLXZBAd-/s1600/c.png" /></span></a></div>
<span style="font-family: Arial, Helvetica, sans-serif;">Selamat Bersenang senang ^^</span><br />
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<span style="font-family: Arial, Helvetica, sans-serif; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">
</span><b><span lang="IN" style="color: #7030a0; font-family: "Lucida Calligraphy"; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="font-size: xx-small;"><span style="font-size: x-small;"><span style="color: magenta;"><span style="color: purple;"><span style="font-size: large;"><b><span lang="IN" style="color: #7030a0; font-family: "Lucida Calligraphy"; font-size: 24.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"></span></b></span></span> </span></span></span></span></b></div>
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-27684759804136767092015-05-03T06:29:00.000-07:002015-05-03T06:29:00.304-07:00Tugas Bahasa Inggris 2 # - Iklan<br />
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duty may told to create ads, continue to want to make advertisement religious courses but instead be put it this way -_- hahaha <span class="short_text" id="result_box" lang="en"><span class="hps">t's just a</span> <span class="hps alt-edited">lies</span> <span class="hps">ads</span><span class="">,</span> <span class="hps">not</span> <span class="hps">real</span> ^^v</span></div>
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<span class="short_text" id="result_box" lang="en"><h4>
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</span><b><span class="short_text" id="result_box" lang="en"><span class="hps">English version</span></span></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg00Iki-wJxkhNSo4xVQfpoDV9HcjE3wW1t59afe-vT84quBuKT8IpUAz5zFc115eIgs17Lva81U__52e4clB4BPJtSrEH68pcL8CP4GkMQt79v-EAq9iYJhEEnvvIip8bL0ScVXtVsFopr/s1600/hc.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg00Iki-wJxkhNSo4xVQfpoDV9HcjE3wW1t59afe-vT84quBuKT8IpUAz5zFc115eIgs17Lva81U__52e4clB4BPJtSrEH68pcL8CP4GkMQt79v-EAq9iYJhEEnvvIip8bL0ScVXtVsFopr/s1600/hc.jpg" height="239" width="320" /></a></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhzYHB4tMaIKpI3xM41S247gaex2S_UE6CgncgbzrHXij1p3XVRgfKafFszCRlhL-vWwv0gaQJFtm5jAcMGOVQGi5LGOsvrl5GziX_pqLvLfTWSTiV7hiJidX94GlSYJbB-6kWpTYcB61x7/s1600/Roo's+Ing.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhzYHB4tMaIKpI3xM41S247gaex2S_UE6CgncgbzrHXij1p3XVRgfKafFszCRlhL-vWwv0gaQJFtm5jAcMGOVQGi5LGOsvrl5GziX_pqLvLfTWSTiV7hiJidX94GlSYJbB-6kWpTYcB61x7/s1600/Roo's%2BIng.jpg" height="239" width="320" /></a></div>
<b>Versi Indonesia</b> <br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTKIYvtb8mU5ik3mA1Zx8ydP89bPUkbdC1IrfZJLgxb5gYZFDv9PbVGIh220WqTGQr_G39HvQ6ymj1PT8tJm1evcBTzI1TpM3hLpnXrt8WqMB94YXWq0roQIiy3gDrXxwmT8CL_8Vq9MeY/s1600/Roo's+Indo.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTKIYvtb8mU5ik3mA1Zx8ydP89bPUkbdC1IrfZJLgxb5gYZFDv9PbVGIh220WqTGQr_G39HvQ6ymj1PT8tJm1evcBTzI1TpM3hLpnXrt8WqMB94YXWq0roQIiy3gDrXxwmT8CL_8Vq9MeY/s1600/Roo's%2BIndo.jpg" height="238" width="320" /></a></div>
<br />Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-36084060661331676522015-03-25T08:19:00.002-07:002015-03-25T08:27:08.338-07:00English with My Opinion (Tugas 3 #Bahasa Inggris Bisnis 2)<div style="text-align: justify;">
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learning English is complicated for me. Especially when in class and know that teaching was less terrible it makes me less and less like the English language. But, I like the song in English. I also really liked the movies that speak English, because the movie is very exciting and intriguing. Conversations were used and expression was also very cool artist, that's what makes me love to follow the words that are in the movie.</div>
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English is the international language. So, like it or not we have to master it, most don’t understand. Although I don’t like it but I also want to learn it. And I am sure that I will master the English language. I will continue to learn the language of Britain slowly.</div>
Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0tag:blogger.com,1999:blog-886821620080680163.post-91364995117486175552015-03-25T08:13:00.002-07:002015-03-25T08:40:15.530-07:00CURRICULUM VITAE (Tugas 2 #Bahasa Inggris Bisnis 2)<h3 style="text-align: center;">
<e>CURRICULUM VITAE</e></h3>
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PERSONAL DETAILS</div>
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Name : Rochana Oktafiani</div>
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Gender : Female</div>
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Place, Date of birth : Jakarta, 07 october 1994</div>
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Nationality : Indonesia</div>
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Marital Status : Single</div>
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Height, Weight : 152 cm, 42 kg</div>
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Religion : Moeslem</div>
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Address : Perum Pondok Timur Indah 1, Blok H No.54 ,</div>
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Bekasi Timur 17510</div>
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No Mobile : 08777777764</div>
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E – mail : anaoktafiani@gmail.com / drochana@ymail.com </div>
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EDUCATIONAL BACKGROUND</div>
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2009 – 2012 : Karya Bhakti High School</div>
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2012 – 2016 : Accounting at Gunadarma University, Bekasi</div>
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COURSE & QUALIFICATION</div>
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<li style="text-align: justify;">MYOB ( File company setup, account module, banking module, etc )</li>
<li style="text-align: justify;">BREVET A ( Materai Tax, Land and Building Tax, Value Added Tax, etc )</li>
<li style="text-align: justify;">ZAHIR ( Master data and beginning balance, the case of corporate transactions,etc )</li>
<li style="text-align: justify;">ADI ( Tranding Regulation, Investment Approach,etc)</li>
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Anonymoushttp://www.blogger.com/profile/00873474339945852912noreply@blogger.com0