Pengertian Etika Bisnis

 

Pengertian etika bisnis

Etika berasal dari bahasa Yunani kuno, yaitu ethos yg berarti : kebiasaan/adat, akhlak,watak, perasaan, sikap, cara berpikir.
*Menurut Kamus Bahasa Indonesia (Poerwadarminta) etika adalah “ilmu pengetahuan tentang asas-asas akhlak (moral)”.

Etika bisnis merupakan studi yang dikhususkan mengenai moral yang benar dan salah. Studi ini berkonsentrasi pada standar moral sebagaimana diterapkan dalam kebijakan, institusi, dan perilaku bisnis (Velasquez, 2005). Secara sederhana yang dimaksud dengan etika bisnis adalah cara-cara untuk melakukan kegiatan bisnis, yang mencakup seluruh aspek yang berkaitan dengan  individu,  perusahaan, industri dan juga masyarakat. Kesemuanya ini mencakup bagaimana kita menjalankan bisnis secara adil, sesuai dengan hukum yang berlaku, dan tidak tergantung pada kedudukan individu ataupun perusahaan di masyarakat.

Suatu Etika bisnis sangat memiliki peran penting dalam suatu perusahaan, yaitu untuk membentuk suatu perusahaan yang kokoh dan memiliki daya saing yang tinggi serta mempunyai kemampuan menciptakan nilai (value-creation) yang tinggi, diperlukan suatu landasan yang kokoh. Dan seseorang yang memiliki profesi perlu memiliki sebuah etika, itu dikarenakan suatu profesi adalah pekerjaan yang dilakukan sebagai kegiatan pokok untuk menghasilkan nafkah hidup dan yang mengandalkan suatu keahlian. Dimana keahlian yang dikerjakan dan dihasilkan itu harus berpedoman dengan sebuah etika. Dimana Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi.

Pentingnya Etika Bisnis dalam Akuntansi

Dalam menjalankan profesi seorang akuntan di Indonesia diatur oleh sesuatu kode etik profesi dengan nama kode etik Ikatan Akuntan Indonesia. Kode etik Ikatan Akuntan Indonesia merupakan tatanan etika dan prinsip moral yang memberikan pedoman kepada akuntan untuk berhubungan dengan klien, sesama anggota profesi dan juga dengan masyarakat.

Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan tersebut terdapat empat kebutuhan dasar yang harus dipenuhi:

• Kredibilitas : Masyarakat membutuhkan kredibilitas informasi dan sistem informasi.
• Profesionalisme : Diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.
• Kualitas Jasa : Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tertinggi.
• Kepercayaan:  Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang melandasi pemberian jasa oleh akuntan.

Seorang akuntan harus bekerja dengan memperhatikan kode etik profesi akuntan. Jadi sangat penting untuk diingat bahwa akuntan harus bekerja berdasarkan standar yang berlaku dan tidak dengan sengaja membuat informasi yang menguntungkan kepada pihak-pihak tertentu.

Menurut Mulyadi Kode etik akuntan Indonesia memuat delapan prinsip etika  antara lain:
1.      Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
2.      Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
3.      Integritas
Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya.

4.      Obyektivitas
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.
Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain.
5.      Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir.
6.      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 atau kewajiban profesional atau hukum untuk mengungkapkannya.
7.      Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.
8.      Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalny.

3 Product/ Goods as the most Important in my daily life.

1. Mobile phone and equipment such as  headset and charger. Because not only as a means of communication. Now mobile phones as well as a means of relieving the boredom of being able to listen to favorite music, etc.. Especially with all the supporting applications smartphones internet is essential for everyday life.
2. Wallet with money. very important because in addition to money to buy daily necessities in the wallet cards are also important such as ATM, ID cards, KTM, driver's license, vehicle registration, etc.. Very useful if at any time there is a raid.
3. Key along with the motor bike. Because of my daily activities using the motor to travel. Then the motor is very important in my daily life.

the plot if i a director

If I a director I will make the story more interesting, with the Avengers not returning to their lives, while still protecting the Earth's superheroes. and life on the planet Thor and loki walk in peace without any war again with the earth.

my inspired by 'the avengers'

This movie inspired about joining the super hero, and prove to the public if there is still a super hero to save the world. 

 The Avengers became divided, both on how to approach the revelation that Loki and SHIELD plan to use Tesseract to develop weapons as a deterrent against hostile extra-terrestrials. As this group argues, Barton and other agents that Loki had attacked Helicarrier, disable the engine in flight and cause Banner turns into Hulk. Stark and Rogers tried to restart a broken machine, and thor try to stop the Hulk's rampage. 

Romanoff fight barton, and knocked him unconcius, breaking the mind control of Loki. 

loki escaped after killing coulson and Thor ejecting from the plane, while the Hulk fell to the ground after attacking a SHIELD jet fighter. Fury using Coulson's death to motivate the Avengers to work as a team. stark and roger realize that just beat them will not be enough for Loki, he must beat then in public in order to validate himself as ruler of the earth. Loki uses Tesseract, in conjunction with the built selvig, to open a portal on top of stark tower to chitauri fleet in space, launch an invasion. 

 Avengers rally to defend New York City, but quickly realized that they would be overwhelmed as wave after wave of Chitauri down upon the Earth. With the help of Barton, Rogers, Stark, and Thor evacuate civilians, while the Hulk transforms back into Banner and goes after Loki, finally beat him into submission. Romanoff makes his way to the portal, where Selvig, freed from the control of Loki, Loki reveals that the stick can be used to close the portal. Meanwhile, Fury boss who tried to end the invasion by launching nuclear missiles in Manhattan. Stark intercepts the missile and carried through the portal to the fleet Chitauri. Blow up the missile, destroying the main ship invaders', thus crippling their forces on Earth. Stark setting out of power, and he fell back through the portal, but the Hulk to save him from crashing into the portal to prevent tanah.Romanoff off further invasion. After the incident, Thor and Loki returned to Asgard Tesseract. Fury noted that the Avengers will return when they are needed.

the movie is ' The Avengers'

Synopsis : When an unexpected enemy appeared, threatening the safety and security, Nick Fury, director of the Agency for International Peace, known as SHIELD , Requires the team to save the world from disaster. Recruitment effort begins
Iron Man, Captain America, Hulk, Thor, Black Widow and Hawkeye gathered to conquer Gods Destruction, Loki, in his quest to destroy the earth. With all the combined forces, the task seems easier. But the reality is not so! The super heroes against each other instead of each other
Hulk against Captain America, who will win? Is Iron Man's super strength to defeat Thor? How do these super heroes together for a disaster, protect the community and most importantly, survive?

Casts : Robert Downey, Samuel L, Dan Cheadle, Scarlett Johansson, Chris Evans.

Jenis Film : Action
Produser : Kevin Feige
Produksi : WALT DISNEY PICTURES
Sutradara : Joss Whedon
Homepage : marvel.com/avengers_movie

the reason we work

work one of the reasons we hear most often, namely to find the money for a decent living.

The reason we worked was probably not far from it but if money is the only reason why people work? According to Dave Ulrich, 'The Number 1 Management / HR Guru' BusinessWeek magazine and Wendy Ulrich in The Why of Work, the answer is no. Besides money, another reason is the search for meaning.

in order to live a decent life, because the work we can meet the needs that we need. even meet what we want.  

"Work is about a search for daily meaning as well as daily bread, for recognition as well as cash, for astonishment rather than torpor; in short, for a sort of life rather than a Monday through Friday sort of dying." - Studs Terkel, author & broadcaster 

Differentiation generation y, generation x, and baby boomers

Generation "Y" (1977 - present)

 Apparently this term is used to present youths with births after 1977. They could be called the Millennium generation and interenet. His life is all-digital, everywhere carrying Ipod. Ears always gagged her name means "headset."

Generation X (1965-1976)

 

Apparently the name comes from Jane Deverson research in the UK in 1964. He examined the behavior of young people who begin to fade when it's respect for "bonyok," do not like the Queen of England, to sleep before the marriage is "cool", came the music kind of punk that is considered phenomenal and this generation is called generation X with a span of 1965 to 1976.

Another characteristic fond of shopping, cluber weight. In the life span of this year came as hippies, hashish, marijuana, nudists so often referred to as the generation of oblique apathetic, cynical, gedombrongan. Philosophy of life "Work To Live" is not live to work. If traveling is always looking for challenges alias sensation. Snared characteristic neck scarf dresses, shoes keds and pocket books. They are impatient temperament.

The surplus on this generation of emerging attitudes and Technical Friendly enterprener such as PCs began to become known by this era.

Baby Boomer (1945-1964)

Said Baby Boomer seems to be taken after the war, Australians, Canadians, British and Americans as a race to make the child so that the birth rate "ngeboom."

This group of people, when traveling as studying the book. Handle passport, and if a trip is more like driving your own car let alone a double axle. In bag always tucked into travel brochures, maps and sometimes PDA.

The Y Generation

Generation Y refers to the population group in the US born from somewhere around 1976 to around 2000. They are sometimes called echo boomers because some of them are the children of baby boomers. On the other hand, some Generation Y children, especially those born in the late 1980s or afterwards, may be the grandchildren of baby boomers. Other names for this group are the Millennials, the Internet Generation, and the abbreviated Gen Y or Gen Yers.

There are some vagaries in defining Generation Y, as it can encompass two generations. A child born in 1976, probably to a true baby boomer, could easily have a child born in 1996, 20 years later. There’s no official consensus on the beginning or end term of Generation Y, and the term may be considered as a pejorative one, just as the term Generation X is sometimes used in a negative sense. Echo boomer may be inaccurate too, since the real rise in birth rates that defines many boomers having babies is much more limited. This increase in birthrates, approaching levels of the last years of the baby boom is defined as between 1989-1993, a much smaller span than that which defines Gen Y.

All population groups tend to be tarred with generalizations, some accurate, and some completely missing the mark. This particular group has been called rude, retributive, and prone to childhood obesity and drug and alcohol abuse. While certainly a few Generation Y kids may have these issues, it’s a gross misconception to suggest this is true of all kids in this 24-year span. It would also be premature to make conclusive statements about this generation, since its youngest members are just now reaching their preteen years.

What can be said about this group that is in no way pejorative is that they are the first group to come to age just as the Internet began to completely flower. They are thus familiar, usually from childhood, with not only Internet surfing, but also all the gadgets that have come along with it. Cellphones, electronic organizers, cable radio, hundreds of television stations, and many more things folks born before this period would consider novelties are just the basic staples of existence for a Generation Y kid or young adult.

For this reason, advertisers to the Gen Y group specifically target this audience and see them as valuable current consumers or soon to be consumers. As a market, this group can have significant impact on spending, since 76 million people fall into the Gen Y category. Other trends that Generation Y seems to have impacted are things like the PG-13 rating, something that has only existed in the past few years. Film manufacturers often strive for the PG-13 rating, because to do so means they’ll attract the Gen Y audience, who are for the most part avid moviegoers and consistent spenders at the movies.

When Generation Y people are viewed in a negative light, this seems to be a reflection on the fact that they’ll comprise a significant amount of the workforce just as the last baby boomers hit the retirement age of 65. If Social Security stays in place, Gen Yers will be the ones paying into the system. With fewer people actually retiring at this age, conflict between the last baby boomers and Gen Y folks may certainly arise over competition for jobs. Concern may also exist about leaving the country in the hands of a group for which many negative generalizations exist.

http://www.wisegeek.com/what-is-generation-y.htm