Opini Kasus Pelanggaran Hukum yang Diawali dengan Pelanggaran Etika pada Tahun 2013

Setiap profesi di Indonesia bahkan di dunia pasti memiliki kode etiknya sendiri dan banyak yang melanggar hukum karena melanggar kode etik dari setiap profesi yang beragam. Di Indonesia sendiri pada tahun 2013 banyak kasus-kasus pelanggaran kode etik khususnya di bidang ekonomi, tidak hanya rakyat kecil yang sering melanggar hukum tetapi orang-orang besar seperti menteri, pengacara, dan ;ain0lain melakukan nya demi memperbaiki ekonominya.
Pada tulisan kali ini, saya akan membahas mengenai kasus pelanggaran hukum kode etika yang dilakukan oleh seorang mantan ketua Mahkamah Konstitusi yaitu Mohammad Akil Mochtar yang pada akhir tahun 2013 kasusnya sangat membuming karena beliau menjadi tersangka korupsi. Berikut ini kasus Akil Mochtar!

Pada Rabu, 2 Oktober 20113, Akil ditangkap KPK di rumah dinasnya di Jakarta terkait dengan menerima suap dalam penanganan gugatan pemilukada Kabupaten Gunung Mas, Kalimantan Tengah dan Kabupaten Lebak, Banten. Esok harinya, ia dan 5 orang lainnya resmi ditetapkan sebagai tersangka oleh KPK. Kelima orang tersebut adalah Chairun Nisa, anggota DPR RI Fraksi Partai Golkar, bupati Gunung Mas Hambit Bintih, seorang pengusaha Tubagus Chaeri Wardana yang juga adik kandung dari Gurbenur Banten Ratu Atut Choisiyah sekaligus suami dari Wali Kota Tanggerang Selatan Airin Rachmi Diany.
Pada saat melakukan penggeledahan di ruang kerja Akil di gedung Mahkamah Konstitusi penyidik KPK menemukan Narkoba dan obat kuat. Barang bukti itu langsung diserahkan ke pihak kepolisian dan ditangani pihak BNN
Pada 5 Oktober, setelah menggelar pertemuan dengan beberapa pimpinan lembaga tinggi negara, Persiden Susilo Bambang Yudhoyono resmi memberhentikan sementara Akil Mochtar dari posisi ketua Mahkamah Konstitusi.

Opini :
Menurut saya kasus ini sangat perlu dijadikan contoh bagi para generasi muda seperti kita yang ingin menyelesaikan pendidikan bahkan sekolah setingi-tingginya, Akil Mochtar ini bisa dibilang adalah orang yang sangat penting di Indonesia karena beliau menjabat sebagai ketua Mahkamah Konstitusi di Indonesua, tapi beliau terlibat kasus yang sangat berbanding jauh dengan etika-etika yang ada bahkan etika dari seorang Mahkamah Konstitusi di Indonesua yang terdapat di UUD 1945. Hal ini menurut saya sangat disayangkan karena kasus ini sangat merugikan banyak pihak terlebih rakyat Indonesia snediri, dan semoga dengan ditangkapnya orang-orang yang tidak bertanggungjawab dengan tugas nya ini pihak kepolisian dan KPK atau pihak-pihak terkait lainnya bisa mengkap para koruptor di Indonesia.

Sumber : http://id.wikipedia.org/wiki/Akil_Mochtar
               http://filsafat.kompasiana.com/2013/10/04/runtuhnya-etika-sang-ketua-mahkamah-konstitusi-                       595766.html

Undang-Undang Kode Etik Akuntan Publik dalam Era IFRS

IFRS

IFRS atau International Financial Reporting Standars merupakan standar pelaporan keuangan yang ditujukan untuk semua negara, yang bertujuan untuk menyamakan standar yang digunakan dalam pelaporan keuangan semua entitas. IFRS merupakan pengembangan dari International Accounting Standars (IAS). IAS dikeluarkan oleh Badan Komite Standar Akuntansi Internasional / International Accounting Standars Comittee (IASC).
Tanggung jawab dari IASC ini kemudian diambil alih oleh IASB pada 1 April 2001, dan sejak saat itu, dilakukan pengembangan terhadap standar yang ada yang kemudian dikenal dengan International Financial Reporting Standards atau IFRS.

AKUNTAN PUBLIK

Akuntan Publik merupakan akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasanya di Indonesia. Ketentuan yang mengatur akuntan ini telah tercantum pada Undang-undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang jasa Akuntan Publik. Setiap Akuntan Publik diwajibkan untuk menjadi anggota dari Ikatan Akuntan Publik Indonesia yang merupakan organisasi atau asosiasi profesi yang sudah diakui oleh Pemerintah Indonesia.

Menurut Undang-undang Republik Indonesia nomor 5 tahun 2011 Tentang Akuntan Publik. Kode etik akuntan Indonesia memuat 8 prinsip etika sebagai berikut :

· Tanggung Jawab profesi
· Kepentingan profesi
· Intregitas
· Objektivitas
· Kompetensi dan Kehati-hatian Profesional
· Kerahasiaan
· Perilaku Profesional
· Standar Teknis

Pengaruh Akuntan Publik dalam Era IFRS
Kompetensi terkait dengan IFRS ini sangatlah penting, dalam hal ini terkait denganrencana ASEAN yang akan membuka pasar bebas. Tentunya IFRS semakin memudahkan perusahaan-perusahaan yang ada di Indonesia dalam melakukan transaksi dan kerjasama dengan perusahaan-perusahaan dari negara-negara ASEAN lainnya, karena informasi tentang laporan keuangannya dapat dipahami oleh semua negara ASEAN, dan Akuntan Publik akan semakin dibutuhkan, ini tentunya akan menambah semangat para Akuntan Publik dalam meningkatkan kompetensinya.

The MVP

LeBron James became just the third player to win the regular-season MVP and Finals MVP in the same season multiple times. Only Michael Jordan and Larry Bird have accomplished that.

MVP And Finals MVP
In Same Season

Player	Years
Michael Jordan	1991, '92, '96, '98
LeBron James	2012, 2013
Larry Bird	1984, 1986
-- The Associated Press

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James also tied the record for most points in an NBA Finals Game 7 win. James' 37 points tied Tom Heinsohn's mark.

Most Points In NBA Finals
Game 7 Win

Player	Year	Points
LeBron James, MIA	2013	37
Tom Heinsohn, BOS	1957	37
James Worthy, LAL	1988	36
Walt Frazier, NYK	1970	36
-- Elias Sports Bureau

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The LeBron James-Michael Jordan comparisons never seem to stop. Here's a look at both players' careers through their first 10 NBA seasons.

Through 1st 10 NBA Seasons

	James	Jordan
Age	28	32
MVPs	4	3
Finals MVPs	2	3
Titles	2	3
-- ESPN Stats & Information

Comment: This is the fourth time LeBron James to win MVP, he earned this title at his age of 28 years to Michael Jordan beat the record he achieved at the age of 32 years. This proves that he is the most shining star in the NBA this season.

Source : http://espn.go.com

Synopsis : Coach Carter

In America is very concerned with the high school or sporting events as we can tell Base Ball, Foot Ball (American), and Basket Ball. Not hayal parents are willing to spend their efforts in order to enter the orahraga team and also won the efforts that they have. This is a big gap between the expectations of parents and coaches are very cool that Coach Carter (Samuel L. Jackson).

For sports Carter was important but education is no less important for the future of his players, this man does not want his players only champion in the high school alone but as an adult they can be responsible for his family, his future, and also to achieve its goals. Carter principle is not in line with the will of the parents who only want the champions only. Richmond High School is the first in which the subscription Basketball champion high school level players often glimpsed when the NBA club.

Thus Carter High School alumni who also want to also win the championship at the same time so that players have a good attitude in her social, academic value and also a satisfying class man who has a clear future. The days he became the coach also gives a good instructor who uphold discipline by giving penalties for late, good morals, and everything else is positive. Richmond High School until he went back into the inter-high school basketball finals.

Comment: This is one of a very inspiring movie about how the role of the coach is very revered figure by the students is how he motivate his students about the importance of school achievement.

Source : http://sinopsiskita.wordpress.com

Telletubies Hill in Bromo

There are unique on the east side of Bromo, the vast expanse of Savana. Overview expanse of hills - the hills resemble grass hill in the children's film series, the Teletubbies. The area is known by another name, the Valley Jemplang. Active volcanoes in East Java has a charm that will probably never run out. Interesting sights are always presented to anyone who came, including the beautiful hills and savanna around the mountain.

Being on the east side of Mount Bromo, savanna and grass hill was so calm and cool. This area by the local community better known as Bukit Teletubbies, because it is similar to the setting of serial child - children Teletubbies. Although actually did not have anything - anything between these locations by setting the real Teletubbies series.

If you visit Bromo do not forget to visit the region to find another impression about Bromo. Witnessed a verdant savanna, as well as making sense and forget the tired body or eyes can also forget the moment that accumulate debt. Indeed, Bromo and very indulgent nature admirers.

Bromo mesh shape between valleys and canyons with a caldera or a sea of ​​sand covering approximately 10 square kilometers. After the steep derivative, we welcomed the flower-filled savanna. Wild grass beautiful golden yellow dance in the wind spoiling the eye.

Here Iam at Telletubies Hill in Bromo

Comment : Indonesia has a lot of treasures in the scenery, including Mount Bromo. Mount Bromo including most in demand by local communities or abroad. In addition to bromo mountain also has many other assets, including its Teletubies hill, with a vast expanse of sand and the beautiful hills greener color will spoil our eyes.

Source : http://www.belantaraindonesia.org

Cristiano Ronaldo activities in Bali Indonesia

Portuguese soccer superstar will perform rescue campaign mangrove (mangrove) with Indonesian President Susilo Bambang Yudhoyono (SBY), the Minister of Forestry Zulkifli Hasan, and many environmentalists. Ronaldo is going to be in Indonesia for three days in a series of mangrove planting activities. Ronaldo made ​​ambassador Bali Mangrove Care Forum was initiated by businessman Tommy Winata. In accordance with the agenda of the committee, Ronaldo will be to Telaga Waja, Benoa Bay, Wednesday (26/6) morning, to attend the mangrove planting event with the President and the Minister of Forestry Zulkifli.

At noon, Ronaldo will hold a news conference at the Discovery Kartika Plaza Hotel. While the evening she will perform a gala dinner. In the activities of the dinner party, Ronaldo management requested that no coverage from the media. Ronaldo is not the only time to visit Indonesia. In 2004, he took part to raise funds to rebuild some areas affected by the tsunami in Aceh. Recently, Ronaldo also donate money for children in Afghanistan and Palestine before engaging in a campaign of mangrove forest conservation in Indonesia.

Comment : Ronaldo has a social life that is extraordinary, beyond pride on the field he has a spirit helper that is very useful for those people who need help. Can be seen in the last paragraph Ronaldo contribute to many countries that experienced such a disaster in 2004 in Aceh Indonesia. Her generous nature is to be emulated by many people that we should always share with others who are in desperate need.

Source : http://www.thejakartapost.com

7 Tips Answering Questions At Job Interview

Job interviews are always be one part that stressful for prospective employees. As reported by How To Do Things, the following seven tips to answer the questions asked during a job interview.

1. Honest

Honesty is very important when answering questions posed by the HRD in conducting job interviews. This is the first step for you to show the company who you really are. Make sure you answer all questions truthfully, trustworthy and wise.

2. Being Positive

Whatever the questions asked by the HR, answer all questions with optimism and enthusiasm. That way you can show that indeed the intention and eager to work in the company.

3. Emphasize Your Skills and Abilities

If you have previously worked in the same field of work, to show the progress and achievements that have been obtained so far can be a reference for you to be accepted at the company you are applying for. In addition, you also need to demonstrate the skills and capabilities that will be considered at the company.

4. Education explained

Describe the education and training pathways that you take along. If you have attended a seminar or training that supports your job, be specific.

5. Call your Motivator

If the boss or manager at the old office is one of your great motivator, it's good if mentioned. This may reflect the positive side of you at the time of interview.

6. Avoid Talks Personal Problems

In an interview with the HR job, avoid talking about your personal problems with any job in the place before. If the problems experienced by the new company is known, then the HR who interviewed you would assume that you can have the same problems with co-workers or managers in the new company later.

7. Open and Friendly

It's good if you become an open and friendly. By being friendly, you will also be seen as a nice guy.

Comment : These tips are very useful for us to prepare mentally and insight to work in a company. with these seven tips I think can help us in answering the question of the company and will help us in getting a job.

source : http://tops7.blogspot.com