Kasus Pelanggaran Hukum yang diawali dengan Pelanggaran Etika di tahun 2013

Kasus Pelanggaran Hukum yang diawali dengan Pelanggaran Etika di tahun 2013

JAKARTA, KOMPAS.com — Langkah Komisi Pemberantasan Korupsi (KPK) yang menjerat tersangka Inspektur Jenderal Djoko Susilo dengan tindak pidana pencucian uang (TPPU) diapresiasi. Langkah itu dinilai efektif untuk mengembalikan harta negara.

"Sejatinya, pengusutan kasus-kasus korupsi memang harus ditujukan untuk mengembalikan kerugian negara yang disebabkan tindakan korupsi selain memberikan sanksi pidana bagi yang melakukan," kata anggota Komisi III DPR, Ahmad Basarah, di Jakarta, Selasa (15/1/2013 ).

Sebelumnya, selain dijerat dugaan korupsi terkait proyek pengadaan simulator ujian surat izin mengemudi (SIM) saat masih menjabat Kepala Korps Lalu Lintas Polri, Djoko juga dijerat TPPU. Pasal 18 Undang-Undang Pemberantasan Tindak Pidana Korupsi. Pasal itu mengatur soal pidana tambahan berupa penggantian uang kerugian negara. Perampasan barang bergerak atau tidak bergerak yang digunakan untuk atau yang diperoleh dari tindak pidana korupsi oleh seorang terdakwa.

Basarah mengatakan, Djoko tak perlu gusar atas penetapan pasal baru itu jika merasa hartanya sah secara hukum. Sebagai penegak hukum, kata politisi PDI-P itu, Djoko tentu tahu betul cara melindungi hartanya yang memang menjadi haknya.

"Djoko juga berhak mendapat keadilan atas hartanya yang dia peroleh secara sah, baik dalam kapasitasnya sebagai perwira tinggi Polri maupun kegiatan usaha lain yang sah. Jadi, biarkanlah proses hukum yang sudah dijalankan KPK berjalan sesuai koridornya," kata dia.

Basarah menambahkan, terkait penggunaan Pasal 18 UU Pemberantasan Tipikor, KPK harus belajar dari proses hukum terdakwa Angelina Sondakh alias Angie. Dalam vonis Angie, majelis hakim Pengadilan Tipikor tak sependapat dengan jaksa KPK terkait penggunaan pasal tersebut.

"Putusan itu (Angie) dapat dijadikan pelajaran bagi KPK untuk mengubah strategi penuntutannya dalam kasus Djoko agar tidak mengulangi kegagalannya pada tingkat pertama itu," kata Basarah.

Setelah melakukan perhitungan, Komisi Pemberantasan Korupsi (KPK) menyatakan bahwa nilai kerugian negara yang muncul dari dugaan korupsi proyek simulator ujian surat izin mengemudi (SIM) di Korps Lalu Lintas Kepolisian RI mencapai Rp 121 miliar. Nilai ini meningkat jika dibandingkan perkiraan awal yang menyebut angka Rp 100 miliar. "Hasil perhitungan dugaan kerugian negara pengadaan simulator SIM ini adalah Rp 121 miliar," kata Juru Bicara KPK Johan Budi, di Jakarta, Senin (1/4/2013).

KPK melakukan perhitungan kerugian negara ini dengan memeriksa sejumlah saksi dan melakukan cek fisik simulator SIM kendaraan roda dua dan roda empat di sejumlah daerah.  Dalam kasus ini, KPK menetapkan empat tersangka, yakni mantan Kepala Korlantas Polri Inspektur Jenderal Polisi Djoko Susilo, Mantan Wakil Kepala Korlantas Brigadir Jenderal Polisi Didik Purnomo, Direktur Utama PT Citra Mandiri Metalindo Abadi (CMMA) Budi Susanto, serta Direktur PT Inovasi Teknologi Indonesia (ITI) Sukotjo S Bambang. Mereka diduga bersama-sama melakukan perbuatan melawan hukum dan penyalahgunaan wewenang untuk menguntungkan diri sendiri atau pihak lain, tapi justru merugikan keuangan negara. 

KPK menduga ada penggelembungan harga simulator SIM roda dua dan roda empat yang tendernya dimenangkan PT CMMA. Perusahaan Budi tersebut memenangkan tender proyek simulator SIM roda dua dan roda empat senilai Rp 196,8 miliar. Dalam pelaksanaannya, PT CMMA diduga membeli barang dari PT Inovasi Teknologi Indonesia dengan harga yang jauh lebih murah, yakni sekitar Rp 90 miliar.

Melalui pengembangan penyidikan kasus dugaan korupsi simulator SIM, KPK juga menjerat Djoko dengan kasus dugaan tindak pidana pencucian uang. Sejauh ini, lembaga antikorupsi itu sudah menyita aset Djoko senilai kurang lebih Rp 70 miliar.

Analisis ;

Dari kasus diatas telah melanggar kode etik publik. Karena telah menyembunyikan, menyamarkan, mengubah bentuk hartanya yang ditengarai berasal dari. Dalam kasus simulator SIM, Djoko diduga melakukan perbuatan melawan hukum dan penyalahgunaan wewenang untuk menguntungkan diri sendiri atau pihak lain sehingga merugikan keuangan negara. Jelas telah menyalah gunakan harta negara dan membohongi publik karena ulah yang diperbuat sendiri.

Opini ;

Bahwa penegakan hukum di Indonesia tidak mudah. Belum lagi adanya sindiran hukum ternyata tajam ke bawah dan tumpul ke atas. Kalau menyangkut lapisan masyarakat bawah, pencuri ayam atau buah–buahan, hukum sangat tajam. Kalau terkait kakap, hukum bagi lapisan masyarakat atas bisa tumpul.  Citra penegakan hukum seperti ini sudah tentu sangat merugikan citra bangsa dan negara secara keseluruhan.  Dampak sampingannya, bisa mengganggu pembangunan ekonomi.  Para investor asing, misalnya,  bisa ragu  menamamkan modalnya.

Polemik masalah  keputusan pengadilan  Tipikor, termasuk kasus Simulator SIM, tidak akan ada ujungnya jika sikap jujur belum dapat ditegakkan. Sebab, semua pihak, termasuk terdakwa, merasa  keputusan pengadilan itu tidak adil.  Keadilan, sebagaimana juga keadilan ekonomi,  merupakan tujuan yang sifatnya “open – ended”. Tetapi, ketidakadilan yang sangat mencolok bisa menimbulkan keresahan masyarakat. Dalam hal ini, yang diperlukan adalah sebuah “kepatutan” atau “kepantasan”, sehingga nilai–nilai moral yang hidup di masyarakat terakomodasi. Pada akhirnya, etikalah yang harus ditegakkan. “Pakta Integritas”  perlu dideklarasikan dan diimplementasikan di lembaga/intistusi dan pelaku penegakan hukum, para hakim dan jaksa serta pengacara dan masyarakat pencari keadilan hukum. Siapa yang bertanggung jawab?

Sumber :

• Kompas.com
• http://pelitaonline.com/opinions/menegakkan-keadilan-dimata-hukum-dan-masyarakat#.Us-ma9IW3p4

UU Tentang Kode Etik Akuntan Publik Dalam Menghadapi era IFRS

Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang-Undang No5 Tahun2011. Di dalam UU tersebut terdapat peraturan-peraturan yang harus di patuhi oleh akuntan public. Maka dari itu, muncullah suatu organisasi Ikatan Akuntansi Indonesia yang mengungkapkan bahwa menjadi seoarang akuntan mempunyai kewajiban untuk menjaga disiplin diri di atas dan melebihi yang disyaratkan oleh hukum dan peraturan. Dan muncullah yang namanya Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia.

Kode Etik Ikatan Akuntansi 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. Prinsip ini meminta komitmen untuk berperilaku terhormat, bahkan dengan pengorbanan keuntungan pribadi. Prinsip- prinsip tersebut adalah:

Prinsip Pertama – Tanggung Jawab Profesi

Dalam melaksanakan tanggung-jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

Prinsip Kedua – Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.

Prinsip Ketiga – Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung-jawab profesionalnya dengan integritas setinggi mungkin.

Prinsip Keempat – Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

Prinsip Kelima – Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.

Prinsip Keenam – Kerahasiaan

Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak dan kewajiban profesional atau hukum untuk mengungkapkannya.

Prinsip Ketujuh – Perilaku Profesional

Setiap anggota harus berprilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

Prinsip Kedelapan – Standar Teknis

Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

UU No. 5 Tahun 2011 tentang akuntan publik secara garis besar mendefinisikan tentang peran seorang akuntan publik terdiri dari tugas, hak, kewajiban, tanggung jawab, sanksi dan lain sebegainya dari seorang akuntan publik maupun KAP yang bertujuan untuk lebih mensosilalisasikan kepada masyarakat akan pentingnya penggunaan jasa akuntan dalam praktek lingkungan masyarakat. Masyarakat mulai menuntut kredibilitas, integritas dan profesionalisme dari seorang akuntan publik.

Bahkan dalam kehidupan nyatanya dunia juga menuntut para pelaku bisnis di suatu negara ikut serta dalam bisnis lintas negara. Untuk itu diperlukan suatu standar internasional yang berlaku sama di semua Negara untuk memudahkan proses rekonsiliasi bisnis. Perbedaan utama standar internasional ini dengan standar yang berlaku di Indonesia terletak pada penerapan revaluation model, yaitu kemungkinkan penilaian aktiva menggunakan nilai wajar, sehingga laporan keuangan disajikan dengan basis ‘true and fair‘ (IFRS framework paragraph 46).

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi yang memberikan penekanan pada penilaian (revaluation) profesional dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu.

Dalam UU No. 5 Tahun 2011 terdapat pembahasan mengenai akuntan asing untuk berkiprah di kancah nasional yang akan berhubungan dengan MEA ( Masyarakat Ekonomi Asean ) dan Pasar bebas AFTA pada tahun 2015 mendatang. Mau tidak mau para akuntan publik di Indonesia secara tidak langsung harus mengikuti standar laporan keuangan IFRS.

Yang mendasari adanya undang-undang ini adalah ;

·         Bahwa pembangunan nasional yang berkesinambungan memerlukan perekonomian nasional yang sehat dan efisien serta memenuhi prinsip pengelolaan yang transparan dan akuntabel untuk mewujudkan masyarakat adil dan makmur sesuai dengan Pancasila dan Undang-Undang  Dasar Negara Republik Indonesia Tahun 1945.

·         Bahwa jasa akuntan publik merupakan jasa yang digunakan dalam pengambilan keputusan ekonomi dan berpengaruh secara luas dalam era globalisasi yang memiliki peran penting dalam mendukung perekonomian nasional yang sehat dan efisien serta meningkatkan transparansi dan mutu informasi dalam bidang keuangan.

·         Bahwa sampai saat ini belum ada undang-undang yang khusus mengatur profesi akuntan publik yang memberikan perlindungan dan kepastian hukum bagi masyarakat dan profesi akuntan publik.

Sumber :

http://claudiapurba.blogspot.com/2013/11/uu-tentang-kode-etik-akuntan-publik.html

http://faizzamzami.wordpress.com/2011/10/24/undang-undang-nomor-5-tahun-2011-tentang-akuntan-publik/

Definition and Types of Bank

Understanding bank according to Financial Accounting Standards (2002: 31) is as follows: "Banks are business entities that raise funds from the public in the form of credit and or other forms in order to improve the living standard of the people".

According to Law 10 RI tender number 1998 on the bank is a bank is a business entity which collects funds from the public in the form of savings and channel these funds back to the community in the form of credit or other forms in order to improve the lives of the people tafar.

From the description above can be explained that the Bank is peruahaan engaged in finance, banking business means always related financial problems. So it can be concluded that the banking business covers three main activities, namely:

1. Accumulating Fund

2. Channelling Funds

3. Giving Services Other Banks

Activity is to collect and distribute funds basic banking activities. While the activities menerikan other Bank services is a supporter of both the above activities.

Definition raise funds to raise funds for a principal banking activities. Sedangankan activity receiving services other Bank is a supporter of both the above activities.

Understanding is to collect funds or seek funds (money) by buying from the public to the shape demand deposits, savings and time deposits. Purchase of public funds is done by Bank by placing a variety of strategies that people want to invest their funds.

Write your understanding of other services that are complementary supporting services or banking activities. Services are provided primarily to support the activities of collecting and distributing funds, either directly related to savings and credit activities and indirectly.

Classification of the types of banks can be distinguished by:

a. Seen View of Functions

According to the Law no.14 of 1967 according to the type of banking functions consist of:

1. Commercial Banks

2. Development Bank

3. Savings bank

4. Bank Market

5. Village Bank

6. Village Office

7. Bank Employee

8. Other Bank

But after exiting the banking principal Act 7 of 1992 confirmed again with the release of RI law no.10 of 1998. the type of banking consists of:

1. Commercial Banks

2. Rural Bank (BPR)

b. In terms of status

1. Exchange Bank

The status of foreign bank or foreign bank is a bank that are able to carry out transactions abroad or dealing with foreign currencies as a whole.

2. Non-bank foreign exchange

Banks with non-foreign status is the Bank does not have permission to carry out foreign exchange transactions as a bank so it can not carry out transactions such as Bank denisa.

c. Views of how to determine the price

1. Conventional banks are based on the principle of

In the for-profit and pricing to its customers, the Bank based on the principle of using two conventional methods, namely:

1.1. Interest as set selling prices, both for deposit products such as checking, savings and time deposits.

1.2. For other bank services using conventional banks or apply a variety of costs in nominal or percentage of costs such as administration costs Provesi, rents, fees, and other expenses biay.

2. Bank based on Shariah principles

Pricing or profit for the bank based on Islamic principles are as follows:

2.1. Financing for results based on those principles (mudaraba)

2.2. Based on the principle of equity financing (musharakah)

2.3. The principle of buying and selling goods to make a profit (murabaha)

2.4. Lease financing of capital goods based on pure without selection (ijara)

2.5. With the choice of transfer of ownership of the leased goods by the Bank from the other party (ijara wa iqtina).

Top Considerations Credit Application

In lending to customers there are some considerations or principles of assessment administration with a view to providing confidence and to avoid things that are not desirable in the future when the credit can be given. To minimize the risk of lending to borrowers need to know the principles or considerations in the credit assessment.

According to Kashmir (2000:105-110) that needs to be considered is the principle 5C and 7P are:

a. Principle 7 P

1. Personality

Ie assess clients in terms of personality or behavior daily and his past. Personality also includes emotional attitudes, behaviors and customers in the face of a problem.

2. Party

Ie classifying customers into a particular classification or certain groups based on loyalty and equity characteristics. So that customers can be classified certain kegolongan and will get a different facility from the bank. That porpose to know customers in taking credit, including the type of loan desired customers.

3. Prospect

That is to assess the client's business in the future profitable or not, or in other words have a prospect or vice versa. If a credit facility funded without having prospects, not only banks but also the loss of customers.

4. Peyment

Is a measure of how customers repay loans that have been taken or of any source of funds for repayment.

5. Profitability

To analyze how the for-profit clients. Profitability is measured from whatever period will remain the same or will increase, if the additional credit to be obtained.

6. Pretection

The goal is to keep the business and get a guarantee of protection. Protection can be a guarantee or warranty of goods or insurance.

b. Principle 5 C

1. Character

A belief that, the nature or character of the people who will be given credit really can be trusted, it is reflected from the background work and a personal nature.

2. Capacity

The ability to see clients in the areas of business are attributed to its ability in understanding of government regulations. Similarly, the ability to run its business, including those owned. Will essentially look "ability" to repay outstanding loans.

3. Capital

To see if it's effective use of capital, seen from the financial statements (balance sheet income statement) by performing such measurements in terms of liquidity, solfabilitas, earnings, capital must also be seen from the source where the existing capital sajua this Sekang.

4. Colleteral

Given an assurance client that is physical Colan maupu non-physical. Guarantees should be through the amount of credit granted. Jamianan also be examined to absahannya, so if there is a problem, then the guarantee deposited will be used as soon as possible.

5. Condition

In assessing the credit should also be assessed the current economic conditions and future possibilities for the corresponding sectors respectively, as well as due to the business prospects of the sector are implemented. Assessment of business prospects financed field should really have good prospects, so the possibility of such credits bernasahkan relatively small.

Give Nutrition That Enough For Child Development

Nutrition is a process that organisms use food normally consumed through the process of digestion, absobsi, transport, storage, metabolism, and expenses substances are not used to sustain life, growth and Functions of normal organs, as well as generate energy. Is in need of nutrition for growing children - and the children are required to eat nutritious foods like four of five perfectly healthy food intake for the growth of brain, body, and muscles.

Vegetables commonly used as complementary foods while the fruit is only given as an adjunct after eating. Besides the most well both types of material is eaten fresh. Usually if vegetable processing is done repeatedly, especially with high heat, some vitamins are not working anymore. In children who have enough gear teeth, either when given raw carrots, fresh tomatoes without cooking, cucumber, long beans fresh and young, peppers, salad leaves, as well as various types of fruits between eating times. So that when meal time they no longer want to eat vegetables or fruits are met before. There is no harm if the provision inserted anakpun fruits that increase her appetite.

These nutritious ingredients are often overlooked by parents. Vegetables and fruits are given only as a distraction and not considered as an important food. So that the children become accustomed to eating even in some children to not like it. In fact, fruits and vegetables should be the main meal. Many of the benefits are: first to meet the needs of vitamins and minerals, both as a source of crude fiber, third prevent obesity (obesity, the fourth can be used to increase appetite by means of different colors and flavors of vegetables and fruits are.

Family environment is one of the factors that make it a habit to children. A regular eating habits in the family will form good habits for children. Breakfast habits and customs bring lunch. bring lunch habits is one example of a good habit. In this case parents often choose a shortcut seperrti give him pocket money instead of food, by reason of inadequate time to prepare lunch for school. In fact provision to school can be prepared earlier in the day, like making puddings, cakes or so. But should the content on school supplies such as food meets nutritional weight, rice and side dishes. If the child bored kids lunch menu changing into bread or pieces of fruit.

Provisions brought from home is very helpful at all, so that when it is used as a time to break open lunch together in the classroom. So most of the time not in sibukan again to look for snacks at break time, and for the rest of his time playing with his friends. So when lessons start is enough energy in the child - the child.

Trend bring lunch was sanggat help with typical children bring food box filled with bread, fruit and a carton of milk. It is seen from the children who attend school in the developed world who know the importance of health. , The majority of them bring food to school. But in Indonesia took with them quite worrying trend, as fewer children bring lunch from home, they prefer to buy snacks at school.

PaperLess

Paper is very close to the activity of writing. It can be said that a civilization begins with a paper, the paper uses related to its function as a medium for writing.

But besides the good effects of a sophistication there are adverse effects that may arise as environmental pollution from industrial wastes such as waste disposal. Examples of the use of paper in various activities such as school, office, or company that produces a lot of waste paper.

When examined using continuous paper can reduce the number of trees in the forest so that it would damage the environment on earth and have an impact on global warming. In a blog http://bungarumput.depsos.org (dowwnload dated 21-11-2001) by Prof. Dr.. Sudjarwadi (UGM), 1 ream of paper equivalent to 1 5-year-old trees. For every ton of pulp requires 4.6 cubic meters of timber, and 1 ton of pulp produced 1.2 tons of paper. 1 ha of plantation forests (acacia) can produce approximately 160 cubic meters of wood. If the annual production of 3 million tons of pulp, it requires 86,250 acres of forest.

The regeneration of acacia plants grow quite long, which is 6 years old, causing the pulp industry needs more forests to operate. Based on data from the Ministry of Forestry in 1997, the total production capacity of the timber industry in Indonesia is equivalent to 68 million m ^ 3 logs. The capacity is 3 times larger than the capacity of forests of Indonesia to produce sustainable wood. As a result, a lot of paper industry raw materials from natural forests, and compounded by not doing reforestation.

Habit of using excessive paper turns a bad impact on the environment, paper-based of trees that are beneficial for human life when its use is sometimes wasted on the world such as school habit of using paper sometimes wasted without maximizing the use of paper The. Such as canvas used to draw something, used as a medium to calculate manually, using paper only on one side, to throw a friend, until the media to share answers on tests and that is ultimately the papers just thrown into the garbage.

Entering today's technological era, which from time to time always making progress and sophistication, all the existing technology is designed to help facilitate the process of human labor in line with the concept of "Less Is More", this is the first time in print in a poem titled Andrea del Sarto in 1855 by Robert Browning, and then the phrase is often associated with a named architect and furniture designer Ludwig Mies Van Rohe, because of the simplicity of the style in every design, but still has meaning and significance of the maximum or broad.

            Less Is More which means anything that means more or fewer can be interpreted also something that is simple, if accumulated, the effects are great. Effectiveness and efficiency of the factors to be an emphasis.

Therefore there was counterposed a new idea called Paperless. An initial estimate Paperless idea created in a Business Week article in 1975. Ideas related to the concept of paperless Less Is More, which means anything that can weigh down a little more. The purpose of paperless itself is with a bit of paper usage means we help in environmental conservation that aims to preserve the ecosystem of the earth so that there awake.

My basketball shoes

Talking about basketball definitely one thing that was not to stay, that shoe. Yes used shoes will surely be a pride to the wearer's own for one person is me. I am proud that every basketball shoes that I bought about 50% of the price of shoes it is my money.

The first time I played basketball when I was in junior high school grade 1 and brand of basketball shoes that I wear is the first time fila. Since I know I also know a lot of basketball brand basketball shoes, from the best quality, the best model to an existing shoe basketball player name.

I think the number 1 basketball shoes in terms of the model, convenience and price are Adidas, Nike, Converse, and1, reebok, league, piero, and fila. From a variety of brands basketball shoes that I mentioned above that I never use is nike, reebok, and piero. My favorite brand of basketball shoes are Converse, my reason is simple because the converse basketball shoes first used by NBA players (Basketball League is the most prestigious in the world).