Etika Profesi Akuntansi #Tugas1

1. Mencari perusahaan dan auditor yang melakukan pelanggaran etika profesi dan beri tanggapan!

Malinda Palsukan Tanda Tangan Nasabah

JAKARTA, KOMPAS.com - Terdakwa kasus pembobolan dana Citibank, Malinda Dee binti Siswowiratmo (49), diketahui memindahkan dana beberapa nasabahnya dengan cara memalsukan tanda tangan mereka di formulir transfer.

Hal ini terungkap dalam dakwaan yang dibacakan Jaksa Penuntut Umum di sidang perdananya, di Pengadilan Negeri Jakarta Selatan, Selasa (8/11/2011). "Sebagian tanda tangan yang ada di blangko formulir transfer tersebut adalah tandatangan nasabah," ujar Jaksa Penuntut Umum, Tatang sutar. Malinda antara lain memalsukan tanda tangan Rohli bin Pateni. Pemalsuan tanda tangan dilakukan sebanyak enam kali dalam formulir transfer Citibank bernomor AM 93712 dengan nilai transaksi transfer sebesar 150.000 dollar AS pada 31 Agustus 2010. Pemalsuan juga dilakukan pada formulir bernomor AN 106244 yang dikirim ke PT Eksklusif Jaya Perkasa senilai Rp 99 juta. Dalam transaksi ini, Malinda menulis kolom pesan, "Pembayaran Bapak Rohli untuk interior".

Pemalsuan lainnya pada formulir bernomor AN 86515 pada 23 Desember 2010 dengan nama penerima PT Abadi Agung Utama. "Penerima Bank Artha Graha sebesar Rp 50 juta dan kolom pesan ditulis DP untuk pembelian unit 3 lantai 33 combine unit," baca jaksa.

Masih dengan nama dan tanda tangan palsu Rohli, Malinda mengirimkan uang senilai Rp 250 juta dengan formulir AN 86514 ke PT Samudera Asia Nasional pada 27 Desember 2010 dan AN 61489 dengan nilai uang yang sama pada 26 Januari 2011. Demikian pula dengan pemalsuan pada formulir AN 134280 dalam pengiriman uang kepada seseorang bernama Rocky Deany C Umbas sebanyak Rp 50 juta pada 28 Januari 2011 untuk membayar pemasangan CCTV milik Rohli.

Adapun tanda tangan palsu atas nama korban N Susetyo Sutadji dilakukan lima kali, yakni pada formulir Citibank bernomor No AJ 79016, AM 123339, AM 123330, AM 123340, dan AN 110601. Secara berurutan, Malinda mengirimkan dana sebesar Rp 2 miliar kepada PT Sarwahita Global Management, Rp 361 juta ke PT Yafriro International, Rp 700 juta ke seseorang bernama Leonard Tambunan. Dua transaksi lainnya senilai Rp 500 juta dan 150 juta dikirim ke seseorang bernamVigor AW Yoshuara.

"Hal ini sesuai dengan keterangan saksi Rohli bin Pateni dan N Susetyo Sutadji serta saksi Surjati T Budiman serta sesuai dengan Berita Acara Pemeriksaan laboratoris Kriminalistik Bareskrim Polri," jelas Jaksa. Pengiriman dana dan pemalsuan tanda tangan ini sama sekali tak disadari oleh kedua nasabah tersebut.

Solusi :

Dalam kasus ini, Malinda melakukan banyak pemalsuan tanda tangan yang tidak diketahui oleh nasabah tersebut. Ada prinsip yang telah dilanggar yaitu prinsip tanggung jawab profesi dan prinsip integritas, yaitu karena ia tidak melakukan pertimbangan profesional dalam semua kegiatan yang dia lakukan dan tidak memelihara dan meningkatkan kepercayaan nasabah.

2. Kenapa etika profesi itu penting?

Etika profesi menjadi hal yang sangat penting karena sebuah profesi hanya dapat memperoleh kepercayaan dari masyarakat. Apabila dalam diri para profesional tersebut ada kesadaran kuat untuk bertanggungjawab terhadap profesi mereka dengan memberikan jasa keahlian profesinya kepada masyarakat yang memerlukannya. Tanpa etika profesi, semua hal yang dikenal sebagai sebuah profesi yang terhormat akan segera jatuh menjadi sebuah pekerjaan pencarian nafkah biasa yang ujung-ujungnya akan berakhir dengan tidak adanya lagi respek maupun kepercayaan yang pantas diberikan kepada para profesional ini.

3.  Lebih penting mana etika dengan kemampuan pribadi?

Menurut saya lebih penting etika. Karena tanpa etika yang baik, kemampuan pribadi sama sekali tidak ada artinya.

Passive Voice

- Text 1

Woman’s plea after dogs are attacked.

By Nicola Robinson – News Editor

A Tamworth woman is appealing for information after her two rescue dogs were viciously attacked by another animal – leaving one needing surgery. The incident happened as Lorraine Jones took her Yorkshire terrier-poodle cross Pepper and Westie Bertie for a late-night walk, on December 21 near her home in Field Farm Road, Belgrave.

“The dog launched at Pepper and clamped on her trying to drag her away and pulled me over at the same time,” Ms Jones explained. “I just screamed for help to get it off us.”

Fortunately Ms Jones’ cries were heard by her neighbours who rushed to her aid. But as soon as Pepper was freed, the dog then “clamped down” on Bertie’s neck.

She said: “It was shaking him violently and it bit me in the process. The owner just stood there and said, “What do you expect me to do about it?” 

Ms Jones needed stitches in her left hand. Bertie suffered deep wounds to the neck and had to have eight stitches and undergo an operation, while Pepper suffered cuts to her leg.

Both dogs have been prescribed antibiotics and pain killers and the drama meant Ms Jones was forced to cancel her plans to spend Christmas Day in Yorkshire. Kind friends and generous members of the “Free to Collect Tamworth” Facebook page all donated food so Ms Jones could enjoy a festive meal, and old blankets to keep the shaven dogs warm.

Ms Jones added: “We’re so lucky my neighbours were there to help us or I don’t know what would have happened.”

Anyone with information about the dog – described as tan coloured and possibly a staffie-American bulldog cross – or its owner, who was also walking a smaller black dog, is urged to contact Staffordshire Police by calling 101, quoting the incident number 817 of December 21.

- Text 2

The Bad Girl

Mrs. W. K. Clifford

She was always called the bad girl, for she had once, when she was very little, put out her tongue at the postman. She lived alone with her grandmother and her three brothers in the cottage beyond the field, and the girls in the village took no notice of her. The bad girl did not mind this, for she was always thinking of the cuckoo clock. The clock stood in one corner of the cottage, and every hour a door opened at the top of its face, and a little cuckoo came out and called its name just the same number of times that the clock ought to have struck, and called it so loudly and in so much haste that the clock was afraid to strike at all. The bad girl was always wondering whether it was worse for the clock to have a cupboard in its forehead, and a bird that was always hopping in and out, or for the poor cuckoo to spend so much time in a dark little prison. "If it could only get away to the woods," she said to herself, "who knows but its voice might grow sweet, and even life itself might come to it!" She thought of the clock so much that her grandmother used to say—

"Ah, lassie, if you would only think of me sometimes!" But the bad girl would answer—

"You are not in prison, granny dear, and you have not even a bee in your bonnet, let alone a bird in your head. Why should I think of you?"

One day, close by the farm, she saw the big girls from the school gathering flowers.

"Give me one," she said; "perhaps the cuckoo would like it." But they all cried, "No, no!" and tried to frighten her away. "They are for the little one's birthday. To-morrow she will be seven years old," they said, "and she is to have a crown of flowers and a cake, and all the afternoon we shall play merry games with her."

"Is she unhappy, that you are taking so much trouble for her?" asked the bad girl.

"Oh, no; she is very happy: but it will be her birthday, and we want to make her happier."

"Why?"

"Because we love her," said one;

"Because she is so little," said another;

"Because she is alive," said a third.

"Are all things that live to be loved and cared for?" the bad girl asked, but they were too busy to listen, so she went on her way thinking; and it seemed as if all things round—the birds, and bees, and the rustling leaves, and the little tender wild flowers, half hidden in the grass—answered, as she went along—

"Yes, they are all to be cared for and made happier, if it be possible."

"The cuckoo clock is not alive," she thought. "Oh, no; it is not alive," the trees answered; "but many things that do not live have voices, and many others are just sign-posts, pointing the way."

"The way! The way to what, and where?"

"We find out for ourselves;—we must all find out for ourselves," the trees sighed and whispered to each other.

As the bad girl entered the cottage, the cuckoo called out its name eleven times, but she did not even look up. She walked straight across to the chair by the fireside, and kneeling down, kissed her granny's hands. 

PASSIVE VOICE SENTENCES FROM THE TEXT ABOVE WITH THE TENSES:

1. Woman’s plea after dogs are attacked. (simple present)
2. her two rescue dogs were viciously attacked by another animal – leaving one needing surgery. (simple past)
3. Ms Jones’ cries were heard by her neighbours who rushed to her aid (simple past0
4. But as soon as Pepper was freed (simple past)
5. Both dogs have been prescribed antibiotics and pain killers (perfect simple present)
6. Ms Jones was forced to cancel her plans (simple past)
7. Anyone with information about the dog – described as tan coloured and possibly a staffie-American bulldog cross – or its owner, who was also walking a smaller black dog, is urged to contact Staffordshire Police by calling 101, quoting the incident number 817 of December 21. (simple past)
8. She was always called the bad girl, for she had once (simple past)
9. She walked straight across to the chair by the fireside (simple present)