http://www.auditorindonesia.com/aicom/index.php/en/browse-articles/9-psak/55-psak-ifrs-dan-indonesia
1. Mengapa suatu profesi perlu etika !
1. Contoh penerapan etika dalam bisnis di era perdagangan bebas saat ini:
- Tidak melakukan tindakan penipuan dalam berbisnis.
- Tidak melakukan tindakan pemaksaan.
- TIdak memberikan informasi yang palsu dalam berbisnis
- Tidak melakukan tindakan yang diskriminatif terhadap orang-orang tertentu.
- Melakukan persaingan bisnis yang sehat.
- Dalam hal "menghancurkan musuh-musuhnya agar dapat berhasil" adalah tindakan yang tidak asing dalam era sekarang. Dalam hal berkompetisi terkadang dianggap sebagai suatu persaingan hidup dan mati. Walaupun begitu, saya kurang setuju dalam hal ini. Karena disebabkan oleh tidak pantasnya perbuatan dalam hal menghancurkan musuh-musuhnya atau pesaing-pesaing bisnisnya. Karena bagaimanapun juga, ada etika yang mengatur bagaimana cara berbisnis yang sehat dan sportif. Hal ini yang harus diterapkan oleh pengusaha-pengusaha atau pebisnis agar dapat menciptakan suasana yang kondusif dalam era perdagangan saat ini,
- Kemandirian : Tidak bergantung pada pihak eksternal atau pihak luar
- "Keep Your Promise" : Sebagai perwujudan dalam pelaksanaan prinsip pertanggung jawaban dan akuntabilitas.
- Kewajaran (Fairness) : Perlakuan adil terhadap seluruh pihak pemegang kepentingan, dan tidak memihak pada siapapun.
- Transparansi : Pengusaha mampu mengatakan apa adanya, lugas, jelas, akurat dana tepat waktu dalam pengambilan keputusan.
SOAL !
- Sebutkan penerapan etiket di masyarakat. min 5!
- Apabila seseorang melanggar etika akan mendapatkan sanksi. Sebutkan contoh etika social dan sanksi sosial di masyaraakat min 3!
- Apa kelebihan dan kekurangan paham hedonisme bila diterapkan di era globalisasi sekarang
- Mengucapkan salam ketika masuk ke rumah
- Memberi atau menerima sesuatu harus dengan tangan kanan.
- Berbahasa yang baik dan sopan terhadap semua orang.
- Tidak bersendawa sembarangan saat makan atau sehabis makan.
- Tidak membuang sampah sembarangan
- Bertingkahlaku baik kepada semua orang
- Bertutur bahasa yang baik, ramah dan sopan baik kepada orang yang lebih tua.
- Mendapat tegoran/peringatan dari masyarakat dan dikucilkan dilingkungan masyarakat.
- Diserahkan ke pihak yang berwajib jika pelanggan yang kita buat sudah melewati batas-batas norma dalam lingkungan tersebut.
- Dijauhi oleh warga dilingkungan masyarakat tersebut.
- Mendapatkan informasi dan menambah pengetahuan lebih banyak, untuk kepentingan dimasa yang akan datang.
- Karena kemajuan teknologi membuat kita lebih mudah dalam menjalankan kegiatan
- Tidak memiliki batasan dalam pengendalian diri sendiri, hanya memikirkan kepuasan untuk kesengan dirinya sendiri tanpa memiliki rasa bertanggung jawab.
- Kita lupa akan budaya dan sejarah kita.
- Bisa merusak generasi muda bangsa yang ada dan untuk masa yang akan datang.
Conditional Sentences (Kalimat Pengandaian) menjelaskan bahwa sebuah kegiatan bertentangan dengan kegiatan yang lain. Dalam bahasa Inggris, conditional sentences pada umumnya memiliki ciri-ciri sebagai berikut:
a. digunakannya kata if dalam anak kalimat (subordinate clause). Karena clause ini diawali oleh if maka disebut if clause.
b. digunakannya modal auxiliary, seperti will, can, may, must, would, could, might, etc. pada pokok kalimat (main clause).
Jenis-jenis Conditional Sentences :
1. Real Conditional (sering juga disebut juga dengan Conditional Tipe I) yang menggambarkan tentang mengandai-andai sesuai dengan fakta.
Digunakan untuk mengekspresikan pengandaian yang dibuat berdasarkan fakta di masa sekarang atau masa yang akan datang dan pengandaian ini bisa saja terjadi. Klausa “IF” biasanya dalam bentuk Present Simple Tense.
Contoh : if I graduate from senior high school, I may study in university
2. Unreal Conditional (sering juga disebut sebagai Conditional Tipe II) yang menggambarkan tentang pengandaian yang tidak nyata atau berimajinasi.
Digunakan untuk mengekspresikan situasi yang tidak nyata di masa sekarang atau masa yang akan datang. Tipe ini digunakan untuk mengekspresikan sebuah harapan. Tenses yang digunakan dalam klausa “IF” adalah Past Simple Tense.
Contoh : if I graduated from senior high school, I might study in university
3. Ada juga Conditional yang ke-3 yang sering disebut dengan Conditional Tipe III, digunakan sebagai penyesalan yang terjadi di masa lampau dan zero conditional, digunakan untuk mengekspresikan sesuatu yang sudah pasti benar.
Digunakan untuk mengekspresikan sebuah kondisi di masa yang lampau yang tidak mungkin akan terjadi lagi. Sering digunakan untuk mengkritik atau penyesalan. Tenses yang digunakan dalam Klausa “IF” adalah Past Perfect Tense.
Contoh : if I had graduated from senior high school, I might have studied in university
1. If I (have) the day off tomorrow, I would go to the beach.
If I had the day off tomorrow, I would go to the beach.
2. If I (have) a million dollars right now, I would retire.
If I had a million dollars right now, I would retire.
3. If I (be) the mayor of this city, I would change certain things.
If I were the mayor of this city, I would change certain things.
4. If that man (work) harder, he could earn more money.
If that man worked harder, he could earn more money.
5. I would gladly tell you the answer if I only (know) it myself.
I would gladly tell you the answer if I only knew it myself.
6. If Don and I (have) enough money, We could buy a house.
If Don and I had enough money, We could buy a house.
7. If the weather (be) better right now, we could go for a walk.
If the weather were better right now, we could go for a walk.
8. That student would get much higher marks if he (study) harder.
That student would get much higher marks if he studied harder.
9. If Mr.Smith (call) me, I would explain everything to him.
If Mr.Smith called me, I would explain everything to him.
10. Mr.Moore would give up teaching if he (enjoy, not) it so much.
Mr.Moore would give up teaching if he didn't enjoy it so much.
11. If I (be) in your place, I would accept Mr.Anderson offer.
If I were in your place, I would accept Mr.Anderson offer.
12. People would understand you better if you (speak) more carefully.
People would understand you better if you spoke more carefully.
1. If George (have) the money, he would have lent it to me.
If George had had the money, he would have lent it to me.
2. I would have spoken to Frank if I (see) him yesterday.
I would have spoken to Frank if I had seen him yesterday.
3. If the weather (be) better, we would have left Friday morning.
If the weather been better, we would have left Friday morning.
4. Alice would have told you the truth if you (ask) her about it.
Alice would have told you the truth if you had asked her about it.
5. If you (study) a little harder, you would have passed the test.
If you had studied a little harder, you would have passed the test.
6. I could have lent you some money if I (spend, not) everything.
I could have lent you some money if I had not spent everything.
7. If there (be) any complaints, we would have heard about them.
If there had been any complaints, we would have heard about them.
8. We would have gone with Fred last Friday if he (invite) us.
We would have gone with Fred last Friday if he had invited us.
9. If you (ask, only)me, I could easily have given you the answer.
If you had only asked me, I could easily have given you the answer.
10. Bill would have taken more photographs if he (had) more film.
Bill would have taken more photographs if he had had more film.
11. If Tom (be) here yesterday, he would have been able to advise us.
If Tom had been here yesterday, he would have been able to advise us.
12. We would have bought that house if the price (be) a little lower.
We would have bought that house if the price had been a little lower.
13. If they (need) any help with the work, they would have called us.
If they had needed any help with the work, they would have called us.
1. If you don’t leave immediately, I will call a policeman.
Unless you leave immediately, I will call a policeman.
2. Fred wouldn’t do that if he didn’t have your permission.
Fred wouldn’t do that unless he had your permission.
3. I won’t bother to call you if I don’t hear from Mr. Brown.
I won’t bother to call you unless I hear from Mr. Brown.
4. If you didn’t agree with him, Charles wouldn’t even suggest it.
Unless you agreed with him, Charles wouldn’t even suggest it.
5. We can’t write to Mr. Suzuki if he doesn’t send us his address.
We can’t write to Mr. Suzuki unless he sends us his address.
6. If you don’t study harder, you’re going to fail the examination.
Unless you study harder, you’re going to fail the examination.
7. I wouldn’t have believed it if I hadn’t seen it with my own eyes.
I wouldn’t have believed it unless I had seen it with my own eyes.
8. If she doesn’t start the letter now, she’ll have to do it tomorrow.
Unless she start the letter now, she’ll have to do it tomorrow.
9. The lawyer wouldn’t say that if he didn’t have strong evidence.
The lawyer wouldn’t say that unless he had strong evidence.
10. If you don’t invest your money wisely, you will lose all of it.
Unless you invest your money wisely, you will lose all of it.
11. I won’t say anything if smith doesn’t bring up the matter himself.
I won’t say anything unless smith bring up the matter himself.
12. If no more guests come, ther will be enough food for everyone.
unless guests come, ther will be enough food for everyone.
13. Our dog wouldn’t have barked if he hadn’t heard a strange noise.
Our dog wouldn’t have barked unless he had heard a strange noise.
1. If you had taken my advice, you will succeed
2. I would have had less trouble if you want to help me
3. If anyone had asked me about it, I would not have told
4. Our dog Saki would have barked if saki had been hungry
5. If I had been in your place, I would feel happy
6. Bill wouldn’t have said anything if he did not know what they mean
7. If you had followed my instructions, you would have been safe
8. You wouldn’t have lost your money if you have saved your money in the bank
9. If john had taken better care of his car, his car would be fine
10. We couldn’t have gone on our trip if no vehicle to get there
11. If you had only left your house earlier, you must lock all the doors of your house
12. If would have been much better, if you had done well
13. If my watch hadn’t been five minutes slow, I’m not going to be late
14. Things would have been different if we differentiate it
15. If I had been born a century ago, I would not be here now