Kamis, 24 Oktober 2013

Kode Etik Akuntan (25-okt-2013)

Etika profesi merupakan karakteristik suatu profesi yang membedakan suatu profesi dengan profesi lain, yang berfungsi untuk mengatur tingkah laku para anggotanya. Tanpa etika, profesi akuntan tidak akan ada karena fungsi akuntan adalah sebagai penyedia informasi untuk proses pembuatan keputusan bisnis oleh para pelaku bisnis.
Menurut Magnis-Suseno (1985) etika normatif terbagi atas dua yaitu, tolok ukur pertanggungjawaban moral meliputi etika wahyu, etika peraturan, etika situasi dan etika relativisme. Sedangkan etika normatif menuju kebahagiaan meliputi egoisme, pengembangan diri dan utilitarisme. Disamping itu, Hardjoeno (2002) membagi jenis etika atas empat kelompok yaitu, etikanormatif, etika peratusran, etika situasi dan etika relativisme.
Setiap profesi yang memberikan pelayanan jasa pada masyarakat harus memiliki kode etik sebagai seperangkat prinsip–prinsip moral yang mengatur tentang perilaku profesional. Kode etik yaitu norma atau azas yang diterima oleh suatu kelompok tertentu sebagai landasan tingkah laku sehari-hari di masyarakat maupun di tempat kerja.
Kode Etik Akuntan Indonesia, yaitu norma perilaku etika akuntan di Indonesia dalam memenuhi tanggung jawab profesinya yang mengatur hubungan antara akuntan publik dengan klien, antara akuntan publik dengan rekan sejawat dan antara profesi dengan masyarakat. Etika profesi terdiri dari lima dimensi yaitu kepribadian, kecakapan profesional, tangung jawab, pelaksanaan kode etik, penafsiran dan penyempurnaan kode etik.

sumber : http://mutiaarsady.blogspot.com/2012/10/kode-etik-akuntan.html

Minggu, 07 Juli 2013

Passive & active Voice

ACTIVE / PASSIVE VOICE

Active voice
In most English sentences with an action verb, the subject performs the action denoted by the verb.
These examples show that the subject is doing the verb's action.

Because the subject does or "acts upon" the verb in such sentences, the sentences are said to be in the active voice.

Passive voice
One can change the normal word order of many active sentences (those with a direct object) so that the subject is no longer active, but is, instead, being acted upon by the verb - or passive.
Note in these examples how the subject-verb relationship has changed.

Because the subject is being "acted upon" (or is passive), such sentences are said to be in the passive voice.

To change a sentence from active to passive voice, do the following:
1. Move the active sentence's direct object into the sentence's subject slot

2. Place the active sentence's subject into a phrase beginning with the preposition by

3. Add a form of the auxiliary verb be to the main verb and change the main verb's form

Because passive voice sentences necessarily add words and change the normal doer-action-receiver of action direction, they may make the reader work harder to understand the intended meaning.

Use of Passive

Passive voice is used when the focus is on the action. It is not important or not known, however, who or what is performing the action.

Example: My bike was stolen.

In the example above, the focus is on the fact that my bike was stolen. I do not know, however, who did it.
Sometimes a statement in passive is more polite than active voice, as the following example shows:

Example: A mistake was made.

In this case, I focus on the fact that a mistake was made, but I do not blame anyone (e.g. You have made a mistake.).

Form of Passive

Subject + finite form of to be + Past Participle (3rd column of irregular verbs)

Example: A letter was written.

When rewriting active sentences in passive voice, note the following:

the object of the active sentence becomes the subject of the passive sentence
the finite form of the verb is changed (to be + past participle)
the subject of the active sentence becomes the object of the passive sentence (or is dropped)

Examples of Passive

Tense		Subject	Verb	Object
Simple Present	Active:	Rita	writes	a letter.
Simple Present	Passive:	A letter	is written	by Rita.
Simple Past	Active:	Rita	wrote	a letter.
Simple Past	Passive:	A letter	was written	by Rita.
Present Perfect	Active:	Rita	has written	a letter.
Present Perfect	Passive:	A letter	has been written	by Rita.
Future I	Active:	Rita	will write	a letter.
Future I	Passive:	A letter	will be written	by Rita.
Hilfsverben	Active:	Rita	can write	a letter.
Hilfsverben	Passive:	A letter	can be written	by Rita.

Sabtu, 27 April 2013

CONTOH SOAL TOEFL BESERTA JAWABAN DAN ALASAN

SOAL TOEFL BESERTA JAWABAN DAN ALASAN

1. The first recorded use of natural gas to light street lamps it was in the town of Frederick, New York, in
A B C D

1825.

Answer : B (it was)

The use of the pronoun subject it is unnecessary; it should be omitted.

2. The French Quarter is the most famous and the most old section of New Orleans.

A B C D

Answer : C (most old)

The superlative form of a one-syllable adjective (old) is formed with the suffix -est: oldest.

3. Liquids take the shape of any container which in they are placed.

A B C D

Answer : C (which)

in The preposition must precede the relative pronoun: in which.

4. Many communities are dependent on

groundwater __________ from wells for

their water supply.

(A) that obtained

(B) obtained

(D) obtain it

Answer : B (obtained)

The only correct way to complete this sentence is with a participle (obtained really means which is obtained).

5. Physical therapists help patients relearn how to use their bodies after disease or injure.

A B C D

Answer : D (injure)

A noun (injury), not a verb (injure), is required.

6. Not only ____________________ places of

beauty, but they also serve scientific and

educational purposes as well.

(A) are botanical gardens

(B) botanical gardens to be

(D) to be botanical gardens

Answer : A (are botanical gardens)

A main verb, such as are, is required to complete the clause (to be is not a main verb), and the subject and verb must be inverted because the clause begins with the negative phrase not only.

7. Would you mind.....for a minute

a. Waiting

b. To wait

c. Wait

d. That i wait

Jawaban : C. Wait

Alasan : would you mind + gerund

Would you mind...is followed by a gerund and is used for a request

8. He threw a vase at the burglar but... him.

a. Shot

b. Fired

c. Missed

d. Hi
Jawaban : C. Missed

Alasan : To miss

To fire = to shoot off bullets / arrows

` To miss = to fail to hit

To hit = to brings something hard against.

9. She’s young and full...life

a. With

b. Having

c. Of

d. A long with

Jawaban : C. OF

Alasan : to be “OF” is used with the preposition; to be full of the stadium is full of people.

10. He spends his time .... after grils.

a. Running

b. To run

c. Ran

d. Runs

Jawaban : a. Running

Alasan : spendtime doing sth

Here you are asked about the pattern ‘spend time doing sth’.

11. We don’t know ..... we have to change planes or not.

a. If

b. Until

c. That

d. When

Jawaban : A. If

Alasan : Indirect question

Here the conjunction “IF” indriduces an indirect question.

12. L like vienna, but i wish it ... a bit hooter

a. Is

b. Were

c. Becomes

d. Became

Jawaban : B. Were

Alasan : Wish clause “we don’t use simple present tense in wish - clause.

13. He rarely gets drunk.....?

a. Doesn’t he

b. Does he

c. Won’t be

d. Will be

Jawaban : B. Does he

Alasan : we form tgas with an auxiliary (e.g. do, have, did or a modal (e.g. can,
must, should) plus apronoun (e.g. he, she, it).

14. She’s too tired to go....

a. Shooping

b. To shop

c. Shop

d. For shopping

Jawaban : A. Shopping

Alasan : got gerund

We can use gerund to talk about things we go out to do.

15. I know a man called rupert .... house is near ypurs

a. Who

b. Whom

c. That

d. Whose

Jawaban : D. Whose

Alasan : relative clauses – possession case

Here you are asked whether you know the relative clause or not.

16. Some...don’t like such jokes.

a. Child

b. Man

c. Woman

d. People

Jawaban : D. People

Alasan : some – countable and uncountable nouns some can be followed by both a
countable and an uncountable noun.