Tugas 1 - Etika Profesi Akuntansi

ETIKA PROFESI AKUNTANSI

NAMA KELOMPOK :

§  ISYE SITI SARAH               (23211746)

§  MIFTA HULJANNAH          (24211468)

§  NISA NUR HIKMAH          (25211188)

§  NURUL SUKMA PUTRI     (25211411)

§  NURIYANTI OKTAVIA       (25211357)

JUDUL BUKU :

Ethical Issues in Accounting (Professional Ethics)

PENGARANG :

John Blake & Catherine Gowthorpe

PENERBIT :

Routledge

SINOPSIS :

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

Sampul buku mengimplikasikan etika dari beberapa aspek akuntansi:

1. Etika dan perpajakan

2. Akuntansi kreatif

3. Etika dalam regulasi akuntansi

4. Dilema akuntansi dalam akuntansi sektor publik

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

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

Ethical issues in accounting offers a comprehensive and accessible introduction for students and teachers if business studies and accountancy as well as the practicing accountant.
The book covers the ethical implications of several aspects of accounting :
1. ethics and taxation
2. creative accounting
3. ethics in accounting regulation
4. ethical dilemmas in the public sector
5. various aspects of social accounting,
Including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.

English Task: Making A Report (Individual Assignment)

The Summary:
First-time nominee Matthew McConaughey won the Oscar for Best Actor for his performance as Ron Woodroof in Dallas Buyers Club, the role for which he lost a great amount of weight to play a man who battled AIDS for seven years after being told he had only 30 days to live. McConaughey beat out fellow nominees Christian Bale, Bruce Dern, Leonardo DiCaprio, and Chiwetel Ejiofor.

The Contents:

The Academy Awards, commonly known as The Oscars is an annual American awards ceremony honoring achievements in the film industry. The 86th Annual Academy Awards were held on Sunday, March 2, 2014 at the Dolby Theatre at Hollywood and Highland. 

There are a lot of nominees who compete in various category. But the thoughest race this year was for Best Actor because there have been some of the biggest name up in this field. Christian Bale was nominated for his role in "American Hustle," Bruce Dern for "Nebraska," Leonardo DiCaprio for "The Wolf of Wall Street," Chiwetel Ejiofor for "12 Years a Slave," and Matthew McConaughey for "The Dallas Buyers Club."

It was widely believed this would be the year Leonardo DiCaprio would finally get an Oscar, after his performance in ‘The Wolf of Wall Street’ wowed critics and audiences alike. This means Leonardo is a four-time Oscar nominee but has never actually won an Academy Award. However, Matthew McConaughey really deserves to win because he did an amazing work and even he lost his 30 to 40 pounds to play the good-ol’-boy homophobe who contracts AIDS. Congratulations!

Pentingkah Bisa Berbahasa daerah?

Sebagai anak perantauan yang tinggal di Jakarta, sebuah kota yang kebanyakan penduduknya berasal dari beragam tempat, gue agak prihatin sih ngeliat banyak anak muda jaman sekarang yang ga bisa bahasa daerah asalnya. Gimana bisa ngelestariin budayanya?

Kontra: emang semua orang yang bisa bahasa daerahnya udah pasti bisa melestarikan budayanya?

Pro: bahasa adalah lapis paling dasar dari sebuah budaya, dengan berbahasa daerah berarti kamu sedang membudidayakan budaya tersebut.

Apabila sebuah bahasa hilang maka kebudayaannya pun lambat laun akan menghilang.

Penelitian membuktikan lebih dari ribuan suku dan budaya di dunia ini telah punah karena telah kehilangan pengguna bahasanya.

Kontra: apakah yang bisa nari piring selalu bisa bahasa minang? Apakah hanya orang yang bisa berbahasa minang yang bisa menari piring? Enggak kan?

Pro: Ibaratnya ada 2 orang yang sedang membaca novel bagus yang sama, tapi yang satu novel berbahasa inggris dan yg satu lagi terjemahannya.

Orang yang pertama bisa bahasa inggris dan mengerti jalan cerita dengan baik jadi 'feel' dari novel tadi dapet, makanya dia bilang novel ini bagus.

Sedangkan yang kedua, dia ga bisa berbahasa inggris dan sayangnya novel ini diterjemahkan dengan kurang bagus jadi dia ga ngerti, trus dia bilang novelnya jelek.

Tarian itu sama seperti novel tadi, bisa melakukan gerakan saja belum cukup, si penari juga harus mengerti, bahkan itu pun masih kurang, dia juga harus memahami cerita tersebut agar pesan yang ingin disampaikan jelas. Sehingga penonton tidak menjadi seperti orang kedua yang membaca novel terjemahan tadi.

Kontra: walaupun gue ga bisa, tapi kan yang lainnya masih banyak yang bisa.

Pro: kalau semua orang berpikiran sama kayak gini gimana?

Jadi intinya sih bisa bahasa daerah itu sebenernya harus, karena nantinya akan diwariskan ke anak cucu kita.

Gue akan ngajarin anak gue bahasa minang, dan nanti bapaknya yang akan ngajarin dia bahasa prancis. Muehehehehe *ngayal babu* *mulai lost focus*

Yah beginilah kalo lagi nunggu sendirian, bosen, dan mati gaya. Semua perdebatan di atas cuma terjadi di dalam kepala gue. Hahahaha.

English Task: Cultural Etiquette in Business (Group Assignment)

Members of the group:

1. Belli Febriani
2. Istiana Khairany
3. Isye Siti Sarah
4. Nurul Sukma Putri

Class: 3EB14

In this globalization era, many companies are expanding to all corners of the world. Ethic of business communication in today's global era being in the spotlight, whether they uphold ethical or not.

When doing business with local people who have basically the same ethics and culture with us, then there will no big deal. But what if we want to expand our business and market share to other countries and we have to cooperate with foreigners? 

First of all, we really have to know of their culture in order to succeed in business. We often see a partnership fail just because of misunderstanding due to cultural differences, so that is what we should avoid.

If we already understand how our business partner's culture and ethic, it will be easier to make a deal and bring benefits to both sides.

In this case, we are planning to starting business with the Japanese. We will try to explain how Japanese business culture and ethics, here we go..

1. The People

Japan is a highly structured and traditional society. Great importance is placed on loyalty, politeness, personal responsbility and on everyone working together for the good of the larger group. Education, ambition, hardwork, patience and determination are held in the highest regard. The crime rate is one of the lowest in the world.

2. Meeting and Greeting

• A handshake is appropriate upon the meeting. The Japanese handshake is limp and with little or no eye contact.
• Some Japanese bow and shake hands. The bow is a highly regarded greeting to show respect and is appreciated by the Japanese. A slight bow to show courtesy is acceptable.

3. Body Language 

• Nodding is very important. When listening to Japanese speak, especially in English, you should nod to show you are listening and understanding the speaker.
• Silence is a natural and expected form of non-herbal communication. Do not feel a need to chatter.
• Do not stand close to a Japanese person. Avoid touching.
• Prolonged eye contact (staring) is considered rude.
• Don't show affection, such as hugging or shoulder slapping, in public.
• Never beckon with your forefinger. The Japanese extend their right arm out in front, bending the wrist down, waving fingers. Do not beckon older people.
• Sit erect with both feet on the floor. Never sit with ankle over knee.
• Waving a hand back and forth with palm forward in front of face means "no" or "I don't know". This is a polite response to a compliment
• Never point at someone with four fingers spread out and thumb folded in.

4. Corporate Culture

• Punctuality is a must in all business and social meetings.
• Any degree of knowledge of Japanese culture is greatly appreciated.
• Japanese may exchange business cards even before they shake hands or bow. Be certain your business card clearly states your rank. This will determine who your negotiating counterpart should be.
• Bear in mind that initial negotiations begin with middle managers. Do not attempt to go over their heads to senior management.
• It is acceptable to use Japanese company interpreter in the first meeting. Once negotiations begin, hire your own interpreter.
• Both business and personal relationship are hierarchical. Older people have higher status than younger, men higher than women and senior executives higher than junior executives.
• It is very important to send a manager of the same rank to meet with a Japanese colleague. Title is very important.
• Work is always undertaken as a group. The workgroup is strongly united with no competition; all succeed or all fail. Decision-making is by consesus. Everyone on the work team must be consulted before making decisions. This is a very low process.
• The first meeting may focus on establishing an atmosphere of friendliness, harmony, and trust. Business meetings are conducted formally, so leave your humor behind. Always allow ten minutes of polite conversation before beginning business meetings.
• It takes several meetings to develop a contract. When the time comes, be content to close a deal with a handshake. Leave the signing of the written contract to later meetings.
• Etiquette and harmony are very important. "Saving face" is a key concept. Japanese are anxious to avoid unpleasantness and confrontation. Try to avoid saying "no". Instead, say, "This could be very difficult," allowing colleagues to save face.
• Proper introduction to business contacts is a must. The introducer becomes a guarantor for the person being introduced.
• Do not bring a lawyer. It is important to build business relationships based on trust. The Japanese do not like complicated legal documents. Write contracts that cover essential points.

5. Dining and Entertainment

• Restaurant entertaining  is crucial to business. A person is judged by his/her behavior during and after business hours. Seldom is a business deal completed without dinner in a restaurant.
• Drinking is a group activity. Do not say "no" when offered a drink.
• An empty glass is the equivalent of asking for another drink. Keep your glass at least half full if you do not want more. If a Japanese person attempts to pour more and you do not want it, put your hand over your glass, or fill it with water if necessary.
• An empty plate signals a desire for more food. Leave a little food on your plate when you are finished eating.
• When drinking with a Japanese person, fill his glass or cup after he has filled yours. While he is pouring, hold your cup or glass up so he can fill it easily. Never pour your own drink and always pour your companion's.
• Toasting  is very important in Japan and many toasts are offered during the course of an evening. At dinner, wait for the toast before you drink. Respond to each toast with a toast.
• Wait  for the most important person (honored guest) to begin eating. If you are the honored guest, wait until all the food is on the table and everyone is ready before you eat.
• When offered food, it is polite to hesitate before accepting. You do not have to eat much, but it is rude not to sample each dish.
• It  is acceptable to slurp noodles. Some Japanese believe that it makes them taste better.
• Do not finish your soup before eating other foods. It should accompany your meal. Replace the lid of the soup bowl when finished eating.

6. Dress

• Dress is modern and conservative. The Japanese dress well at all times. Dress smartly for parties, even if an invitation says "Casual" or "Come as you are."
• For business, men should wear dark suits and ties (subtle colors).
• Women should wear dresses, suits and shoes with heels. Subtle colors and conservative styles are best for business.

These above examples point to a few considerations one must make when dealing business with the Japanese. Cross cultural awareness in areas such as meeting etiquette, business protocol and approaches to doing business are ways of enhancing your business trip and maximizing your potential.

References:

1. www.venturejapan.com
2. www.ediplomat.com
3. www.wikipedia.org