IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (Translated)

Nama        :  Yanita Utami
NPM         :  28210595
Kelas        :  4EB15
Kelompok : 2
Tugas        :  Translate dari halaman 29-31 (Section 210, Professional Appointment, Client Acceptance)



PASAL 210
Perjanjian Profesional

Penerimaan Klien

210.1   Sebelum menerima hubungan klien yang baru, seorang akuntan professional di dalam praktik public harus menentukan apakah penerimaan akan menciptakan ancaman terhadap kepatuhan prinsip dasar. Potensi ancaman terhadap integritas atau perilaku professional mungkin dibuat dari, misalnya, isu yang dipertanyakan terkait dengan klien (pemilik, manajemen atau kegiatan).

210.2  Masalah klien yang, jika diketahui, dapat mengancam kepatuhan prinsip dasar meliputi, misalnya, keterlibatan klien dalam kegiatan illegal (seperti pencucian uang), ketidakjujuran atau praktek pelaporan keuangan yang dipertanyakan.

210.3 Seorang akuntan publik profesional harus mengevaluasi setiap ancaman yang signifikan dan mengimplementasi perlindungan keamanan ketika dibutuhkan untuk menghilangkan ancaman atau mengurangi ancaman sampai ke level yang dapat di terima.

            Contoh pengamanan tersebut meliputi :

·  Mendapatkan pengetahuan dan pemahaman dari klien, pemilik, manajer dan pihak yang bertanggung jawab atas tata dan kegiatan bisnis; atau

·        Mengamankan komitmen klien untuk meningkatkan praktek tata kelola perusahaan atau control internal.

210.4   Bila tidak memungkinkan untuk mengurangi ancaman ke tingkat yang dapat diterima, akuntan publik professional harus menolak untuk menerima hubungan dengan klien.

210.5 Disarankan bahwa seorang akuntan publik professional untuk peninjauan berkala keputusan penerimaan untuk keterlibatan klien berulang.

Penerimaan Perjanjian

210.6  Prinsip dasar kompetensi profesional dan ketelitian karena memberlakukan kewajiban seorang akuntan publik profesional untuk memberikan mereka layanan akuntan publik profesional yang kompeten untuk disajikan. Sebelum menerima perjanjian klien tertentu, seorang akuntan publik profesional harus menentukan apakah penerimaan tersebut akan menciptakan ancaman terhadap kepatuhan prinsip dasar. Sebagai contoh, ancaman kepentingan pribadi terhadap kompetensi profesional dan ketelitian akan tercipta jika Tim tidak memiliki, atau tidak dapat memperoleh, kompetensi diperlukan untuk benar-benar melaksanakan perjanjian.

210.7 Seorang akuntan publik profesional harus mengevaluasi signifikansi dari setiap ancaman dan menerapkan pengamanan, ketika diperlukan, untuk menghilangkan ancaman atau mengurangi ancaman ke tingkat yang dapat diterima. Contoh pengamanan tersebut meliputi :

·    Mendapatkan pemahaman yang tepat tentang jenis bisnis klien, kompleksitas usaha, syarat spesifik dan tujuan perjanjian, sifat dan lingkup pekerjaan yang akan dilakukan ;

·         Mendapatkan pengetahuan dari industry yang relevan atau materi;

·         Memiliki atau mendapatkan pengalaman dengan peraturan relevan atau pelaporan;

·         Menugaskan cukup staf dengan kompetensi yang dibutuhkan;

·         Menggunakan tenaga ahli jika diperlukan;

·         Menyetujui kerangka waktu yang realistis untuk kinerja perjanjian; atau

·       Mematuhi kebijakan dan prosedur Quality Control yang di rancang untuk memberikan keyakinan yang memadai bahwa perjanjian yang spesifik diterima hanya jika mereka dapat menyajikan secara kompeten.

210.8  Ketika seorang akuntan publik profesional bermaksud untuk bergantung pada saran atau kerja seorang tenaga ahli, akuntan publik profesional harus menentukan apakah ketergantungan tersebut dijamin. Factor-faktor yang perlu dipertimbangkan meliputi : reputasi, keahlian, sumber daya yang tersedia dan standard etika dan professional yang berlaku. Beberapa informasi mungkin bisa di peroleh dari hubungan sebelumnya dengan tenaga ahli atau dari konsultasi lain.

Perubahan dalam Perjanjian Profesional

210.9  Seorang akuntan publik profesional yang diminta untuk menggantikan akuntan publik profesional lainnya, atau  siapa yang sedang mempertimbangkan penawaran untuk perjanjian yang saat ini dipegang oleh akuntan publik profesional lain, harus menentukan apakah ada alasan apapun, alasan profesional atau sebaliknya, untuk tidak menerima kerja sama, seperti keadaan yang menciptakan ancaman terhadap kepatuhan prinsip dasar yang tidak bisa di hilangkan atau di kurangin ke tingkat yang dapat di terima oleh aplikasi pengamanan. Sebagai contoh, mungkin ada sebuah ancaman profesional kompetensi dan keteilitian jika seorang akuntan publik professional menerima kerja sama sebelum mengetahui seluruh fakta yang relevan. 

210.10 Seorang akuntan publik  profesional harus mengevaluasi signifikansi dari setiap ancaman. Tergantung pada jenis dari kerja sama, ini memerlukan komunikasi langsung dengan akuntan yang ada untuk menetapkan fakta-fakta dan keadaan mengenai perubahan yang diusulkan sehingga akuntan publik profesional dapat memutuskan apakah baik untuk menerima kerja sama tersebut. Sebagai contoh, alasan nyata untuk mengubah perjanjian mungkin tidak sepenuhnya mencerminkan fakta-fakta dan mungkin menunjukkan ketidaksetujuan dengan akuntan yang ada yang dapat mempengaruhi keputusan untuk menerima perjanjian.

210.11 Perlindungan harus diterapkan ketika diperlukan untuk menghapus setiap ancaman atau mengurangi ancaman ke tingkan level yang dapat diterima. Contoh prlindungan tersebut meliputi :

·      Ketika membalas permintaan untuk menyerahkan tender, menyatakan dalam tender itu, sebelum menerima perjanjian, hubungan dengan akuntan yang ada akan diminta sehingga pertanyaan dapat dibuat sesuai dengan apakah ada alasan  professional atau alasan lain mengapa perjanjian tidak boleh diterima.

·        Meminta akuntan yang ada untuk memberikan informasi yang diketahui pada fakta-fakta atau keadaan yang, dalam pendapat akuntan yang ada, akuntan yang diusulkan sadar sebelum memutuskan apakah kerja sama diterima: atau

·         Mendapatkan informasi yang diperlukan dari sumber-sumber yang lain.

            Ketika ancaman tidak dapat dihapus atau dikurangi ke tingkat yang dapat diterima melalui penerapan perlindungan, akuntan publik profesional harus, kecuali ada kepuasan mengenai fakta-fakta yang diperlukan dengan cara lain, menolak kerja sama.

210.12 Seorang akuntan publik profesional mungkin diminta untuk melakukan pekerjaan yang gratis atau tambahan untuk pekerjaan akuntan yang ada. Keadaan seperti itu dapat menimbulkan ancaman terhadap kompetensi profesional dan ketelitian yang disebabkan dari, kurangnya atau ketidak lengkapan informasi. Signifikansi dari setiap ancaman harus dievaluasi dan pengamanan diterapkan ketika dibutuhkan untuk menghapus atau mengurangi ancaman ke tingkat yang dapat diterima. Sebuah contoh  pengaman tersebut adalah memberitahukan akuntan yang ada tentang pekerjaan yang diusulkan, yang akan memberikan akuntan kesempatan untuk memberikan informasi yang relevan yang diperlukan untuk pelaksanaan pekerjaan yang benar.

201.13 Seorang akuntan adalah terikat dengan kerahasiaan. Baik apakah akuntan profesional tersebut diijinkan atau disayaratkan untuk mendiskusikan urusan klien dengan akuntan yang diusulkan tergantung pada jenis kerja sama dan  pada:

a)      Apakah izin klient untuk melakukannya telah diperoleh; atau

b)   Persyaratan hukum atau etika yang berkaitan dengan komunikasi dan pengungkapan, yang mungkin berbeda di setiap yurisdiksi.

         Keadaan dimana akuntan professional mungkin diperlukan untuk mengungkapkan informasi rahasia atau dimana pengungkapan tersebut sebaliknya diperbolehkan diatur dalam Pasal 140 Bagian A dari Kode Etik ini.

The Most 10 Glorious Festivals in The World

Most of countries have unique festival which routine celebrate every year. It's not only about fun for their own people but the festival its self has been an attraction object for tourists or travelers.

Festival is an attraction for travelers. Through festival, travelers could be more recognize the local community or the culture. Moreover, if the festival is enlivined by many residents. It would be so exciting!

From the Matador Network, Friday (4/1/2013), here they are the most 10 glorious festivals in the world!

1.     La Tomatina

From its name, the festival closely related to tomato. Yeah, La Tomatina is a tomato throwing festival in Bunol City, Valencia Province, Spain. This tradition has been carried since 1945 and became a tourist attraction.

Festival takes place on the last Wednesday on August. Approximately 30.000 people will take down to the streets and throwing tomatoes. Tourist can be take the part of it. Prepare for the glasses, because the red color of the blood from tomatoes will be splattered covering all your body!

The Tomatoes's War in Spain

2.     Full Moon Party

For the party lovers, please come to the Ko Pha Ngan Island in Thailand. There are The Full Moon Party, which is party on the full moon. The party began since 1980s, this party always visited by many tourists. Estimated, 10.000-20.000 tourists always come to this party.

Full Moon Party is held every month during the full moon visible. All night, there will be live music and Djs. Don't worry about the dress code. Many tourists who come to the beach with simple beach-style.

3.     Burning Man

Burning man is not a regular festival. Burning man is an arts festival which held in the Black Rock Desert, arid region in northern Nevada, United States. In the last August, for 8 days, the participants held an annual arts festival such as dance, decorative kite, and fashion show.

Uniquely, the participants set up camp here for the night. Remember, money doesn not apply in here. So you can barter to the other fellows to get water. Don't forget to bring comfortable clothes, glasses, and sunblock because you will be in desert. The main event is the burning of a giant statue shaped man. It's so exciting!

4.     Songkran

Want to know how the feel wet using a water pistol? Came to Bangkok or Chang Mai in Thailand on the middle of April. At the time there is Songkran Festival which is Thai New Year Celebration. Well, after praying, all people and tourists here will wet. This is the biggest water fight in the world!

You can bring your own pistol or something else to enliven this festival. This festival is believed to wash aways sins in the past year. Remember,  you still have to be nice and uncomplicated as during festival.


5.     Glastonbury Music Festival
For the travelers who fans of music, Glanstobury Music Festival in Pilton, England, is not to be missed. This festival takes place weekennds in June and enlivined by hundreds of thousands of people from around the world.

Festival lasts for three days. Festival was design to provide an appreciation for art, music and also the earth. In addition, to hundreds of thousands of people, Glastonbury Music Festival is also celebrated by hundreds of musical performances. The things that you need to bring is, the ticket, tent, sleeping bag, foods, and every thing needed to have fun!


6.     Holi
India has a unique festival of Holy on March. The festival has always been waiting for tourist. In this festival, people will throwing colored powder and water flush. The festival is also be a moment of massive for praying to the Gods to invoke the smooth life during the year ahead.

Holi is a celebration to welcome spring in India. The festival lasts for two days. The first day, made a huge bonfire which aims to commemorate the death of the evil named Holika. The bonfire event named Holika Dahan. The next day, hundreds of people will throwing colored powder such as red, orange, yellow, purple, and green. Splashy!

7.     Bay Breakers
Bay Breakers is the annual footrace in San Fransisco, California, during the 3rd week in May. The length of the track is 7 miles or about 11 miles. This race began since 1906. At the time, this trace serve as encouragement to the local community who still alive after the earthquake hit.

Bay Breakers enlivined nearly 70 thousand people annual. Interestingly, you are free to use any costumes in this running race. This is the interest for tourists. There are participants who wear Star Wars's costume, Royal Clothes, Clown, until there are naked!

8.     Australia Day
Australia can't get off from 2 things, there are bear and barbeque. You can find them anywhere in Australia when Autralia Day celebration, 26th January every year. Australia Day is to celebrate the arrival  Europeans on the continent of Australia.

During this celebration, people around Australia will be partying. Don't be shy to join the party. If you haven't  friends of Australia, just come to the beach and bring bear. The Australians would love to make friends with new people!


9.     Queen's Day
In Netherlands, there is Queen' Day which is the biggest festival there. The festival is a celebration of their Queen's birthday. Initially to celebrate of Queen of Juliana's birth. but now become the celebration of Queen of Beatrix. This celebration falls on April 30th. The biggest celebration ever exist in Amsterdam.

All of the Dutch people was partying. They were partying in the streets, on above the cruise ships, and also in the canals. With music and bear, everyone dissolve in joy. You can join to the party, but to remember, wearing orange's clothes or something else colored orange!

10.   Calgary Stampede
Do you know about cowboy who style on horseback? Well, you can see the rodeo's cowboy for 10 days in Calgary, Alberta Province, Canada. Not only cowboy, but you can also join to the party in that festival.

This festival also to be the largest festival in Canada. This festival takes place in the second week of June. In here the communities are partying, starting from the elderly to young children. You also can join with them. Be ready to dress cowboy-like while listening country music in there.

Note that 10 festival for your next travel's agenda. Then choice, want to throwing tomatoes, water's battle, run wearing uniques's costume, or styling like cowboy's style?

Sources :
http://travel.detik.com/read/2013/01/04/190627/2133643/1383/1/perang-tomat-dan-9-festival-paling-meriah-di-dunia
Warta Kota, Sunday 26th May 2013

Some Useful Advice For You

The Power of Choice
Dear readers,
Life is about choice, and every choice you made will give you big influence to your own self.
What job will you choose? With whom you will get married? Where will you live? What will you do today?
But, there is more important choice, it is Will become who you are?
Therefore readers.. Choose the words that you will gonna say. 
Words can be influenced your mind and impact on others. 
More positive words that you will gonna say, the more true positive results.
Choose what will you gonna think. Our thoughts create an opportunity that we even don't know will ever exist.
Choose the respond and the reaction on everything that happened to you.
The life journey is not always going easy.
Obstacle, bitterness, and resentment might be ever you taste. But, you have a choice of how to respond to the events that happen in this life.
Dear readers, we may not able to control things that happen to us, but we able to choose and control our thoughts that ultimately shape our attitudes.


Focus on Goals

"One reason so few of us achieve what we truly want is that we never direct of our focus, we never concentrate our powe. Most pepole dabble their way through life, never deciding to master anything in particular." - Quote by Tony Robbins.

Do you still remember the experiment of burning a paper with magnifer when you stil on the school?

The paper was burned after the magnifer successfully focuses the sunlight on a single point.

We were so!

Human was created by God with unlimited potential. But the reality is, only few of people who struggle to achieve it.

We really can do anything, but we are not always able to do everything.

Allowing others people decide your agenda in life, make you not focus on the purpose of life. 

You maybe could be person who do many things, but couldn't mastering at all.
You should avoid be person who is able to do some work, but focus on one your skills.
Grow-up to reach your maximal potential by :
-  Focus on the main target
-  Focus on continuous improvement
-  Focus on the future, not on the past
Focus on your strenghts and develop the strenghts. That's where you devote your time, energy, and your resources.
Keep growing and improve yourself. In leadership, if you stop to growing, then you are finished.

Sources :
Anne Ahira Newsletter : Think & Succeed!

My Research Scientific Design

Yanita Utami
28219595
3EB15

Title of research : Evaluation of Company Performance use Economic Value Added method (EVA) – subject : Television Companies

Background :

Commonly, evaluation of company performance is calculate based on financial ratio due one specific period which based on financial report that be made by the company. Purpose of financial ratio is for evaluate performance of company for one accounting period, moreover for take the strategy decision which will be determined by the company to the next accounting period.

Evaluating based on financial ratio is very depend on method or accounting treatment which be used in construct the financial company’s report. This situation impact the imperfection or the weakness to the traditional accounting measures. Therefore, performance and achievements of company which be measured based on financial ratios could not be accounted again.

For anticipate many problems which come in performance financial measures based on accounting’s data, then arose the thought of financial performance measures based on Economic Value Added (EVA). EVA is the measure of economic value added which produced by the company as a result from activity or management strategy with EVA, the owner of company will only give the return of activity which added the value and discard the activity that have possibility to ruin or reduce the entire value of a company.

Method of the research :

The research methods that be used is the Economic Value Added method which determines wether a company has a value creation (value created) or destruction of value (destroying value).

Data/Variable :

The data that be used are the secondary data financial statement balance sheet and income statement that can be taken from the website www.idx.co.id. We have two research variables. Two companies which is engaged in the same field, the television companies. They are Indosiar Karya Media Ltd.co. and Surya Citra Media Ltd.co. period of 2008-2012.

The Analysis is used :

The analysis used the descriptive quantitaif analysis, where the analysis clarify the situation of the state of he company through the calculation of the numbers that have been through.

Methods of data collection :

Secondary data collection methods as well as researching, assessing, and reviewing the literature related to the problem under study.

Describe Myself

I know it's too late to post article about myself. Why I don't post article about myself at the first post? Well, it's better to late than nothing to do at all, right? 

Actually, if you ask me about describe myself, I'm not really good at describe myself either. Because I need someone or other people and need their prespective to describe myself too, it's not about my only own prespective. Yet, I try to describe myself, use my own prespective.

Well first, I would like to introduce myself. My name is Yanita Utami. I was born on January 4th 1993 at Pekanbaru, Riau, Indonesia. My pre-school was at Raudha Pre-school at Pekanbaru, Riau too. My Elementry School was Public Elementary School 036, Graduation of 2003-2004. I was entered Public Vocational School on 2007 at SMK N 1 Pekanbaru, majoring in Tourism, then in the same year I moved to Jakarta and was entered Public Vacational School at SMK N 33 Kelapa Gading, North Jakarta. I was graduated on 2010 as SMK N 33 Graduation. Then, I got schoolarship from Gunadarma University and decide to entered Gunadarma University in Economic Faculty, Accounting Major. And now, I'm in the middle of mid semester exam, 6th semesters. Well then, that's all the list of my education until now.

Okay, now I will tell you about my nature and try to describe myself. I am a curious person, I have a lot many things that I want to know about. I am a hard worker. I love adventure, but I am lazy enough to nothing to do. Sometimes I impatient and sometimes I patient enough to wait something. Well, If I interested about something, I will dedicate myself to search all about that 'something'. I also could get distracted, but If I focus about something, I could ignore everything around me and just focus about one subject. I love English, and I am about learning that subject to improve my English. Do you know? I have some kind of problem about English  . Maybe I could little understand about what people said in English and could understand if I read text in English, but I have problem in speaking English. I frequently forget the word that I want to speak to. That's problem which I try to overcome :|

Well, if you read my education lists, you will know that I was move my majoring from tourism to accounting. Truthly, I am interested about accounting, but when I entered the public vocational school, I was put on toursim majoring wether I choosed accounting majoring in the first, but eventually the school was put me on that majoring. I was able to following the class, and now I'm not regret that I had entered the tourism majoring. I have a lot experience when I was in this majoring. I learned a alot about tourism. And I was very enjoyed to experience that's all. But now, eventually I can experience study accounting majoring and I able to following the subject in university :) and you can say that I love traveling and math.

About my nature, I interested to following some stuff such as volunteer on charity. I am a stubborn person. If I have choosed a decision, it would be hard to change my decision that I took. Which mean, I am opionated. I am the person that can you trustworthy. I am loyal. Loyalty and faithfulness are always be upheld. My weakness is about socialization. I am weak in socializing and until now I try to overcome my weakness. I am quite enough and love to think about something. I love think, I love reading, I love music, and I loved to philosophize by myself. Despite I love traveling and calculating, I am love and interested about psychology, forensic, and love reading and watching crime's stuff. When I was little kid, I have dream become police, lawyer, nurse, and detective. Well, I love that stuffs :)

Deep in my heart, I always wanting to do something useful for most of people. But I don't know from where I could start. I always wanting to do something different which useful for most of people.

Okay, I think that's all about myself that I can describe to you. However, it still my prespective. I don't know about myself in other people's sight. Well, if all of you that known me, could you please to describe me from your prespective? :)