KASUS KECURANGAN DALAM AKUNTANSI

PENGERTIAN FRAUD

Fraud atau yang sering dikenal dengan istilah kecurangan merupakan hal yang sekarang banyak dibicarakan di Indonesia. Pengertian fraud itu sendiri merupakan penipuan yang sengaja dilakukan, yang menimbulkan kerugian pihak lain dan memberikan keuntungan bagi pelaku kecurangan dan atau kelompoknya (Sukanto, 2009). Sementara Albrecht (2003) mendefinisikan fraud sebagai representasi tentang fakta material yang palsu dan sengaja atau ceroboh sehingga diyakini dan ditindaklanjuti oleh korban dan kerusakan korban. Dalam bahasa aslinya fraud meliputi berbagai tindakan melawan hukum.

CONTOH KASUS KECURANGAN (FRAUD) DALAM NEGERI

PT Kimia Farma adalah salah satu produsen obat-obatan milik pemerintah di Indonesia. Pada audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans Tuanakotta & Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp 32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul pada unit Industri Bahan Baku yaitu kesalahan berupa overstated penjualan sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstatedpersediaan barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa overstated persediaan sebesar Rp 8,1 miliar danoverstated penjualan sebesar Rp 10,7 miliar.

CONTOH KASUS KECURANGAN (FRAUD) LUAR NEGERI

Enron merupakan perusahaan dari penggabungan antara InterNorth (penyalur gas alam melalui pipa) dengan Houston Natural Gas. Kedua perusahaan ini bergabung pada tahun 1985. Bisnis inti Enron bergerak dalam industri energi, kemudian melakukan diversifikasi usaha yang sangat luas bahkan sampai pada bidang yang tidak ada kaitannya dengan industri energi. Diversifikasi usaha tersebut, antara lain meliputi future transaction, trading commodity non energy dan kegiatan bisnis keuangan.Kasus Enron mulai terungkap pada bulan Desember tahun 2001 dan terus menggelinding pada tahun 2002 berimplikasi sangat luas terhadap pasar keuangan global yang di tandai dengan menurunnya harga saham secara drastis berbagai bursa efek di belahan dunia, mulai dari Amerika, Eropa, sampai ke Asia. Enron, suatu perusahaan yang menduduki ranking tujuh dari lima ratus perusahaan terkemuka di Amerika Serikat dan merupakan perusahaan energi terbesar di AS jatuh bangkrut dengan meninggalkan hutang hampir sebesar US $ 31.2 milyar.

Dalam kasus Enron diketahui terjadinya perilaku moral hazard diantaranya manipulasi laporan keuangan dengan mencatat keuntungan 600 juta Dollar AS padahal perusahaan mengalami kerugian. Manipulasi keuntungan disebabkan keinginan perusahaan agar saham tetap diminati investor, kasus memalukan ini konon ikut melibatkan orang dalam gedung putih, termasuk wakil presiden Amerika Serikat. Kronologis, fakta, data dan informasi dari berbagai sumber yang berkaitan dengan hancurnya Enron (debacle).

ANALISIS :

Sebagai seorang akuntan atau seorang auditor sudah seharunya menjunjung tinggi kejujuran dan etika profesinya masing-masing. Keinginan untuk mendapatkan keuntungan tidak dapat dilakukan dengan merekayasa laporan keuangan, merekayasa laporan keuangan hanya akan menyebabkan perusahaan merugi karena apabila tindakan rekayasa tersebut terungkap, yang terjadi adalah berkurangnya rasa percaya investor atas perusahaan tersebut, tidak hanya berkurangnya rasa percaya namun juga para investor tersebut bisa saja menarik investasinya dari perusahaan tersebut, para akuntan dan auditor sebaiknya bekerja lebih profesional dan menjunjung tinggi independensi.

Sumber :

http://uwiiii.wordpress.com/2009/11/14/kasus-enron-dan-kap-arthur-andersen/

http://davidparsaoran.wordpress.com/2009/11/04/skandal-manipulasi-laporan-keuangan-pt-kimia-farma-tbk/

Norma, Etika dan Hukum dan Kaitannya dengan Akuntansi

Norma, Etika dan Hukum Dalam Akuntansi

Hidup tidak hanya tentang bernafas, makan dan mencari uang, kita harus tetap memperhatikan lingkungan sekitar kita, aturan-aturan apa yang harus kita taati, hal-hal apa saja yang tidak boleh kita langgar dan bagaimana tata cara dalam menjalani hidup ini. Oleh karena itu penting sekali adanya perhatian kita terhadap norma, etika dan hukum. Ketiga hal tersebut akan sangat membantu kita dalam menjalani kehidupan.

Namun pada kenyataanya norma, etika dan hukum tidak hanya berlaku untuk kehidupan sehari hari saja, dalam sistem ekonomi khususnya akuntansi pun dibutuhkan ketiga hal tersebut.

Definisi dari norma menurut Isworo Hadi Wiyono adalah peraturan atau petunjuk hidup yang memberi ancar-ancar perbuatan mana yang boleh dijalankan dan perbuatan mana yang harus dihindari. Norma bertujuan untuk mewujudkan ketertiban dan keteraturan dalam masyarakat. Dalam akuntansi sendiri norma dapat berupa Norma Umum atau General Standards yang merupakan kriteria yang berkaitan dengan persyaratan dari akuntan pemeriksa atau persyaratan seorang akuntan pemeriksa sebagai seorang yang menjalankan profesi nya, selain itu ada juga Norma Pelaksanaan atau Standards Of Field Work, standard ini merumuskan kriteria yang harus dipenuhi oleh akuntan pemeriksa dalam melaksanakan suatu pemeriksaan dengan baik dan melalui perencanaan yang matang sehingga bukti yang dikumpulkan dapat diandalkan dan yang terakhir adalah Norma Pelaporan Akuntan atau Standards Of Reporting, norma ini merupakan ukuran yang harus dipenuhi oleh akuntan pemeriksa dalam menyusun laporannya yang berkaitan dengan apa yang telah ia laksanakan, dalam laporan tersebut harus mencakup tingkat ketaatan dalam penerapan Prinsip Akuntansi Indonesia dan harus informatif mengenai ikhtisar keuangan sebagai keseluruhan.

Sedangkan etika sendiri menurut Ramali dan Pamuncak adalah pengetahuan tentang prilaku yang benar dalam satu profesi. Dalam akuntansi Etika merupakan persoalan penting dalam profesi akuntan. Etika tidak bisa dilepaskan dari peran akuntan dalam memberikan informasi bagi pengambilan keputusan. Pada prinsip etika profesi dalam kode etik Ikatan Akuntan Indonesia (IAI) menyatakan tentang pengakuan profesi akan tanggung jawabnya kepada publik, pemakai jasa akuntan, dan rekan. Dengan adanya etika profesi ini diharapkan akuntan dapat memberikan pelayanan dan menghormati kepercayaan publik, memiliki integritas tinggi dalam memelihara dan meningkatkan kepercayaan publik serta menjunjung sikap objektif dan bebas dari kepentingan pihak tertentu.

Dan yang terakhir dan yang tak kalah penting adalah Hukum, menurut Plato, dilukiskan dalam bukunya Republik. Hukum adalah sistem peraturan-peraturan yang teratur dan tersusun baik yang mengikat masyarakat. Indonesia memiliki Undang-undang sebagai dasar hukum yang harus dijalankan dalam kehidupan sehari-hari. 

Dalam akuntansi pun ada undang-undang yang mengatur, seperti pada Pasal 6 KUHD (Kitab Undang-Undang Hukum Dagang) yang membahas mengenai catatan-catatan mengenai kegiatan yang terjadi pada sebuah perusahaan, atau pada Pasal 12 KUHD yang membahas mengenai tidak adanya pemaksaan dari seseorang untuk menunjukan catatan-catatan keuangannya melainkan untuk kepentingan mereka dimana catatan-catatan tersebut sangat perlu untuk ditunjukan.

Sumber : http://hukum-on.blogspot.com/2012/06/pengertian-hukum-menurut-para-ahli.html

               http://www.pengertianahli.com/2013/10/pengertian-etika-menurut-para-ahli.html

               http://www.pengertianahli.com/2013/07/pengertian-norma-menurut-para-ahli.html

              

TOPIC SENTENCE AND SUPPORTING SENTENCE

TOPIC  SENTENCE

1.       STUDYING ABROAD

“Some People Say that Studying Abroad Have So Much Advantage”

2.       COMPUTERS

“This Is The Reason Why Computers Very Useful In Education”

SUPPORTING SENTENCE

1.       STUDYING ABROAD

“Some People Say That Studying Abroad Have So Much Advantage”

A.      Pride

B.      Practice Your English

C.      Knowing other countries’s culture

D.      Be Independent

2.       COMPUTERS

“This Is The Reason Why Computers Very Useful In Education”

A.      Give Variety Of Learning

B.      Increases Learning Capability

C.      Increases Psychomotor Intelligence

D.      To Ease the work

PARAGRAPH

THIS IS THE REASON WHY COMPUTERS VERY USSEFUL IN EDUCATION

Educators can have variations of teaching by using the computer. According to Sudjana and Rivai (1989) there were some learning with computer models, namely models of practice and practice (drill and practice), model tutorials (tutorials), models of inventions (problem solving), the model simulations (simulations), and model the game (game). This Learning Model can be used in the activity of learning to educators learning more interesting so you can help learners to develop their knowledge.

Ability to learn  can increase by the presence of computer facility.They can do duty  assignment with creative through computers because computers capable of being show texts, color, motion, sound, video, images and others.

Psychomotor intelligence students can get aroused by the presence of a technology-based education. Students can determine the type or direction of education which are beneficial for him to improve the quality of education.

The computer is a media or tools to facilitate the work. However, the key to the creation of a good quality education is from the inside of the computer users both educators and learners. In the absence of the will and perseverance of learners, learning, computers will only be inanimate objects or display that has no benefits.

This Causes the Rupiah could not Deportment in border areas

Ini Penyebab Rupiah Tak Laku di Daerah Perbatasan

Suhendra - detikfinance

Rabu, 28/05/2014 11:51 WIB

Jakarta -Penggunaan mata uang rupiah terabaikan oleh masyarakat Indonesia yang tinggal di wilayah perbatasan saat melakukan transaksi perdagangan. Ada beberapa faktor yang menyebabkan mata uang asing justru dipakai di wilayah Indonesia yang berbatasan dengan negara lain.

Wakil Ketua Umum Kadin Bidang Pemberdayaan Daerah Natsir Mansyur mengatakan ada beberapa faktor yang menyebabkan rupiah tak bergigi.

Pertama, dominasi barang impor yang dijual pedagang negara tetangga, seperti di daerah perbatasan Entikong, Kalimantan. Barang-barang kebutuhan pokok di perbatasan Kalimantan seperti gula, terigu, dan makanan kemasan lainnya banyak dipasok dari Malaysia. Bahkan beberapa pedagang Malaysia pun menjual barang dagangannya di wilayah Indonesia.

"Yang terjadi adalah kalau yang dijual adalah barang Malaysia tentu pakai uang Malaysia, ringgit. Ini masalah dagang saja," katanya kepada detikFinance, Rabu (28/5/2014)

Ia menuturkan produk impor lebih mendominasi peredaran barang di perbatasan Kalimantan. Penyebabnya karena kemampuan industri di Pulau Jawa untuk mensuplai ke perbatasan sangat minim, karena keterbatasan infrastruktur.

Kedua, soal kepraktisan dan netralitas dalam bertransaksi. Dalam beberapa kasus di wilayah perbatasan menggunakan mata uang asing lebih praktis daripada menggunakan rupiah. Misalnya di perbatasan Nusa Tenggara Timur (NTT) dengan Timor Leste, meski Indonesia surplus pasokan barang namun mata uang dolar AS lebih laku daripada rupiah.

"Jadi ini lebih kepraktisan saja, bukan soal kepercayaan," katanya.

Ia mengatakan ketersedian pasokan barang asal Indonesia di wilayah perbatasan berbeda-beda. Misalnya di perbatasan Malaysia di Kalimantan dan Sumatera, produk-produk Indonesia relatif defisit di wilayah itu. Sedangkan di wilayah perbatasan NTT dan Papua Nugini, produk Indonesia relatif surplus.

Ketiga, faktor nilai rupiah. Natsir mengakui pamor rupiah di negara lain termasuk di negara tetangga relatif tak kuat. Penyebabnya selain nilainya rendah daripada mata uang lainnya, juga karena nominalnya sangat besar sehingga tak praktis.

"Rupiah itu hanya dikenal di Singapura, kalau kita masuk ke China, mana kenal rupiah," katanya.

(hen/hds) 

Link source : http://finance.detik.com/read/2014/05/28/115141/2593813/5/ini-penyebab-rupiah-tak-laku-di-daerah-perbatasan

This Causes the Rupiah could not Deportment in border areas

Suhendra - detikfinance

Wednesday, 28/05/2014 11:51 WIB

Jakarta- Rupiah currency usage neglected by Indonesian people who  living in the border region while conducting trade transactions. There are several factors that cause foreign currency thus worn in Indonesia region which borders with other countries.

Vice chairman of kadin of empowerment regional Natsir Mansyur said there was some factor causing Rupiah not gloriuos.

First, the dominance of imported goods being sold neighboring countries, traders in the border region Entikong, Borneo. Staple goods at the border of Kalimantan, such as sugar, wheat flour, food packaging and many other supplied from Malaysia. Even some traders from Malaysia also sell their goods in the territory of Indonesia.

“What happens is if the goods which is sell is from Malaysia of course they use Ringgit Malaysia. It’s just a matter of Commerce”, he told to detikFinance, wedensday (28/5/2014).

He further said the product imports more dominated the circulation of goods on the border of borneo.The cause for industry capabilities in java for supplying to the border is very low, due to limited infrastructure.

Second, about practicability and neutrality in transact.In some cases in the border area use foreign currency more practical rather than using rupiah.For example, in the border East Nusa Tenggara (NTT) with east timor, although Indonesia surplus supply of goods but currency US dollar more deportment than Rupiah.

“so this is more practicability course, not about trust”, he said.

He said the availability of supply of goods from Indonesia in the border region are different. For example, on the border of Malaysia in Borneo and Sumatra, Indonesia’s products are relative deficit . While in the border region in NTT and Papua New Guinea, Indonesia’s products relatively surplus.

Third, a factor of rupiah value. Natsir admitting stature the rupiah in other countries including in neighbouring relatively not strong. The cause other than its value lower than other currencies, also because it about the nominal is so large and its not practically.

“Rupiah is known only in singapore, if we go in to china, no body know Rupiah”, he said.

(hen/hds) 

TWO CHILD DROWNED IN THE RIVER

TWO CHILD DROWNED IN THE RIVER

            Some tragic thing happened on November 2013. Two children at Citeureup was lost in the morning. Both of them were boy and three years old. A witness said that she saw they played in front of her house about two hours before they lost, but after that she don’t see them anymore. Knowing their children disappeared, the parents panic and try to sought their child around the village, They searched for their sons in the home of their son's friends and they searched in the play ground, everyone in the village helped him search for his sons but they didn’t get anything, they didin’t found their sons.

            After several hours of searching, the father of the child was thought to look for the boy in the River near his house, and he found the sandals of his son, mindlessly he immediately jumped into the river and check that his children are in or not. Shortly after he jumped into the river his foot touched an object and turns it was his son’s body. He raised his sons one by one to land and then running take his sons to the hospital to saved his sons’s life, but everything was late his sons died on the way to the hospital.

            The police was coming in to checked the scene and to ascertain whether it’s natural accident or murder. The absence of eye witnesses in the river make the police confused to conclude this thing but because of the lack of outcry from both of the child and there nothing scars and blow in their body so police concluded that this is purely an accident.

            After having visume in hospital both of the boys corpse were brought to their home and was buried right behind their house. The parents of the children was very regret about this incident and their regretted their carelessness in guarding their children.

JAKARTA HIDDEN TOURS

JAKARTA HIDDEN TOURS

Jakarta Hidden Tours, this is for you who want some different holiday, you will not find any wonderful beach, beautiful garden, collection of endemic animals or amazing mountain, all you will find is slum. You will see much of house which is built on top a river, traditional market beside of rail, muddy roads and many more.

You will visit three slums, don’t think you will rise taxi, convenient bus or a nice car but you will use Metro Mini (public bus), Becak (pedicab), Ojek (Motorcycle) or even walk. First place to be visited is Senen  in centre of Jakarta, you will find traditional market beside a rail of train, everyone who shop there should be careful cause every fifteen minutes once the train will through that way and every fifteen minutes once too they immediately closed their tents if not their tents will be hit by the train, would you like to try it ?

The second place is crowded housing along the ciliwung river, first time you entry the place you will get friendly greeting from people who live there, they will try to say hello with english and many kids who want to take a photo with you, Although their live is hard but they still can smile and laugh, they always try to enjoy their hard live, you’re so wrong if you think you will find people who suffering.  Along the way you will find houses line with extremely dense, and you can see ciliwung river which the water is very dirty and much of trash and the river will overflow if rainy seson come.

The last place is fishing port at luar batang Sunda Kelapa port, you must be know, what you’ll find there, yes, you will find fishing village, almost all people there work as fisher and then they sell the fish to the fish market, don’t be strange if the streets is muddy and your nose will smell stink or you will find much of fly flying every where, in this place you can see how Jakarta decades ago cause this place not far from Kota Tua Jakarta.

Don’t you think this is exploitation or try to embarrassing Indonesia especially Jakarta, its big wrong if you think like that. Jakarta Hidden Tours is place to know the reality of Jakarta, to know how Jakarta on the other side, and to know how we are so lucky can live better than them. One important thing  you should know is a half of the profit that Jakarta Hidden Tours get is for develop all slum in Jakarta.

So, lets try this one ! cause all you will get is happines . Enjoy Jakarta, Jakarta is Yours ! :D

JAKARTA HIDDEN TOURS

JAKARTA HIDDEN TOURS

Jakarta Hidden Tours, this is for you who want some different holiday, you will not find any wonderful beach, beautiful garden, collection of endemic animals or amazing mountain, all you will find is slum. You will see much of house which is built on top a river, traditional market beside of rail, muddy roads and many more.

You will visit three slums, don’t think you will rise taxi, convenient bus or a nice car but you will use Metro Mini (public bus), Becak (pedicab), Ojek (Motorcycle) or even walk. First place to be visited is Senen  in centre of Jakarta, you will find traditional market beside a rail of train, everyone who shop there should be careful cause every fifteen minutes once the train will through that way and every fifteen minutes once too they immediately closed their tents if not their tents will be hit by the train, would you like to try it ?

The second place is crowded housing along the ciliwung river, first time you entry the place you will get friendly greeting from people who live there, they will try to say hello with english and many kids who want to take a photo with you, Although their live is hard but they still can smile and laugh, they always try to enjoy their hard live, you’re so wrong if you think you will find people who suffering.  Along the way you will find houses line with extremely dense, and you can see ciliwung river which the water is very dirty and much of trash and the river will overflow if rainy seson come.

The last place is fishing port at luar batang Sunda Kelapa port, you must be know, what you’ll find there, yes, you will find fishing village, almost all people there work as fisher and then they sell the fish to the fish market, don’t be strange if the streets is muddy and your nose will smell stink or you will find much of fly flying every where, in this place you can see how Jakarta decades ago cause this place not far from Kota Tua Jakarta.

Don’t you think this is exploitation or try to embarrassing Indonesia especially Jakarta, its big wrong if you think like that. Jakarta Hidden Tours is place to know the reality of Jakarta, to know how Jakarta on the other side, and to know how we are so lucky can live better than them. One important thing  you should know is a half of the profit that Jakarta Hidden Tours get is for develop all slum in Jakarta.

So, lets try this one ! cause all you will get is happines . Enjoy Jakarta, Jakarta is Yours ! :D