Hubungan antara etika bisnis dengan penulisan ilmiah

Nama: dewita sari agustina

NPM: 22214899

kelas: 4eb04

Judul PI: PERHITUNGAN HARGA POKOK PESANAN UNTUK MENENTUKAN HARGA JUAL RM ROSE DAMASK DENGAN MENGGUNAKAN METODE FULL COSTING PADA PT.SAHID DETOLIN TEXTILE

Mata kuliah: etika profesi akuntansi

Ringkasan PI:
Harga pokok produksi dalam perusahaan merupakan masalah yang memerlukan perhatian yang lebih spesifik, terutama dalam perusahaan yang berproduksi berdasarkan pesanan. Tujuan yang ingin di capai penulis dalam penulisan ilmiah ini adalah untuk mengetahui perhitungan harga pokok produksi dan harga jual menurut perusahaan maupun menurut full costing.
Metode yang digunakan dalam penulisan ini adalah studi lapangan, data dan keterangan diperoleh melalui wawancara langsung dengan pihak yang berkaitan dengan data yang dibutuhkan serta dengan melakukan observasi terhadap proses produksi  RM Rose Damask.
Perhitungan harga pokok pesanan sebesar Rp 59.778.928, menurut full costing sebesar Rp 60.205.553,65 sehingga menimbulkan selisih sebesar Rp 429.624,8. Hal tersebut mengakibatkan harga jual yang dibebankan kepada pemesan berbeda, yaitu sebesar Rp 74.723,66  menurut perusahaan dan sebesar Rp 78.405,69 menurut full costing, sehingga  menimbulkan selisih sebesar Rp 3.682,03. Perbedaan harga pokok pesanan  menurut perusahaan dengan metode full costing disebabkan karena perbedaan perhitungan tarif BOP yang di tetapkan perusahaan dengan metode full costing, sehingga hal tersebut mempengaruhi harga jual yang akan di bebankan kepada pemesan.

Korelasi Etika Bisnis dengan Ringkasan PI:
Etika bisnis adalah suatu pengetahuan tentang tata cara ideal pengaturan dan pengelolaan bisnis yang memperhatikan norma dan moralitas yang berlaku secara universal (Muslich, 2004:9). Etika bisnis merupakan aturan tidak tertulis mengenai cara menjalankan bisnis secara adil, sesuai dengan hukum yang berlaku dan tidak tergantung pada kedudukan individu atau-pun perusahaan di masyarakat.
Dari penjelasan di atas dapat di katakan perusahaan menerapkan prinsip-prinsip  etika bisnis,hal itu tercermin dengan adanya pengambilan keputusan metode mana yang di akan di pakai oleh perusahaan untuk menentukan harga jual dan juga adapun manfaat yang di peroleh perusahaan dalam menerapkan etika bisnis adalah perusahaan mandapatkan kepercayaan yang baik dari konsumen karena perusahaan menggunakan bahan - bahan yang berkualitas namun dengan harga yang lebih rendah sehingga perusahaan dapat menekan biaya produksi.selain itu Manfaat perusahaan menerapkan etika bisnis dalam hal ini adalah kinerja perusahaan yang akan bertambah baik dengan didukung dengan karyawan/bawahan yang bermoral dan bertanggungjawab atas sikap dan pekerjaannya serta menaati semua perintah atasan dengan baik.

Artikel yang memuat mengenai "Passive Voice"

Indonesia accepts FIFA ban on national coach

The Jakarta Post | Thu, 04/19/2012 1:13 PM 

 

Aji Santoso: (Tribunnews.com)

Indonesia coach Aji Santoso has been banned for four games and fined by FIFA for accusing match officials of taking bribes during a 10-0 loss to Bahrain in World Cup qualifying ^[1].

The Indonesian Football Association and Santoso said on Wednesday they accepted the punishments but didn't rule out an appeal. Santoso, now coaching the national under-23 side, was fined $6,530.

Santoso was red-carded by Lebanese referee Andre Al Haddad in the 75th minute of February's match in Manama following allegations he accused Al Haddad of being bribed ^[2].

FIFA said Santoso told the officials “(there is) money involved (here).” ^[3].

In the second minute, Al Haddad sent off Indonesia's goalkeeper and awarded four penalties to Bahrain, which needed to make up a nine-goal deficit on Qatar to have a chance of advancing to the next round.

However, Qatar drew 2-2 with Iran, and those two advanced.

FIFA called the outcome "unusual" and launched an investigation.

Indonesia was warned by FIFA before the match to send its strongest team, but an inexperienced team was selected after Indonesia suspended players from clubs in the breakaway Indonesian Super League.

Edi Ellison, the spokesman for the Indonesian association, said they will wait to decide on an appeal after the result of FIFA's probe.

Because of the loss to Bahrain and the breakaway league, the government was planning to cut funding to the association. 

Penjelasan :

1.    Indonesia coach Aji Santoso has been banned for four games and fined by FIFA for accusing match officials of taking bribes during a 10-0 loss to Bahrain in World Cup qualifying ^[1].

Kalimat Passive Voice di atas masuk kedalam bagian Present Perfect.

2.    Santoso was red-carded by Lebanese referee Andre Al Haddad in the 75th minute of February's match in Manama following allegations he accused Al Haddad of being bribed ^[2].

Kalimat Passive Voice di atas masuk kedalam bagian Simple Past.

3.    FIFA said Santoso told the officials “(there is) money involved (here).” ^[3].

Kalimat Passive Voice di atas masuk kedalam bagian Simple Present.

Sumber :

http://www.thejakartapost.com/news/2012/04/19/indonesia-accepts-fifa-ban-national-coach.html

http://ronakarinda.blogspot.co.id/2012/05/tugas-bahasa-inggris-mencari-passive.html

artikel mengenai akuntansi

LET’S TALK ABOUT ROLAYTIES IN ACCOUNTING

Royalty arrangements are designede to benefit both the seller and the buyer of intellectual property rights,giving opportunity for the one party to increase its market share or expand into a new market, while the other party diversifies its product range and gains access to specific services or goods difficult to produce on its own.Royalties are common I the publishing industry because publisher often do not employ writers and instead prefer to work with independent authors.Other example of royalty related industries include (but are not limited to):

·         Music industry, where artists earn their rolayties from the sale of the music works opn CDs or online.

·         Broadcasting media, where game producers usually receive rolayties for additional sales of their newly developed video games if they meet certain revenue targets.

·         Mobile application industry, where mobile operators get rolayties for selling third party apps in their virtual stores.

·         Film industry, where there are such royalty players as actors, producers, writers of scripts etc.

·         Mineral resources industry,where companies usually pay landowners some royalty rate for the right to extract natural resources, such as petroleum, natural gas, silver and other.

·         Other industries,where royalties are paid to designers, sport teams and celebrities for right to use their logo trademark on promotional materials, clothes or commodities.

The way royalties are determined highly depends on the industry.Sometimeslicense contracts stipulate royalties as percentage of net income, and sometimes royalties depend upon the number of items used or sold. Also, it is common to make upfront payment for future royalties.For instance, if a book generates more royalties than the advance royalties than the advance royalty payment to the author, then additional royalty amounts are to be paid;however, if it is not the case, then the advance is generally not Refundable by the author.

SUMBER: http://simplestudies.com/lets_about_royalties_in_accounting.html

TUGAS SOFTSKILL BAHASA INGRIS 2 ( DEGREE OF COMPARISON)

Mobile Banking

Mobile banking is becoming more and more popular in countries of the Third World. While in developed countries almost all people have bank accounts, only a small part of the population in under developed countries has access to banks.

In mobile banking a person who wants to send money does so by sending the amount via text to the receiver’s phone number. The person who receives the money goes to an authorized local shop that and withdraws the cash.

There are many examples for mobile banking in the Third World. Hospitals in Tanzania send money to women so that they can pay for the bus fare to the hospital.  In Afghanistan the government pays its policemen by mobile phone. Coffee plantation owners in East Africa send workers their money via text.

Mobile banking has become popular where there are few banks but where most of the people have a mobile phone. The potential market is especially large in South America where only 35% of the people have bank accounts but 90% have mobile phones.

Many mobile phone companies are taking over banking services in under developed countries. In the last two years almost one million people in six African countries have signed up with European mobile operator Orange. In Kenya and Tanzania, British operator Vodaphone has  20 million customers who send money to other people in the country and abroad.

In Pakistan, Norwegian mobile phone company Telenor has been offering mobile banking since 2008. People can withdraw money at almost 11,000 shopsthroughout the country. Pakistan itself has only a little over 8,000 banks. Money transfers are limited to $120, with Telenor taking 5% of the amount.

The number of mobile banking customers is expected to rise in Third World countries from currently 60 million to almost a billion in 2015. Over 80% of these costumers live in Latin America, Africa and Asia.

In the developed world mobile banking has not become a serious option because most customers have bank accounts and transfer their money via Internet banking. As more and more Americans and Europeans buy smartphones mobile banking will probably increase.

DISTINGUISH BETWEEN BRITISH ENGLISH AND AMERICAN ENGLISH

ADA TIDAKNYA KARTEL DALAM PENGARUH HARGA DAGING ?

11. Benarkah ada kartel yang bermain di pengaruh harga daging yang terlalu tinggi?

Menurut saya ada,menurut sumber yang saya baca, Komisi Pengawas Persaingan Usaha (KPPU) sedang menyelidiki kemungkinan adanya keterlibatan kartel dalam perdagangan daging sapi.Karena biasanya menyelang puasa dan idul fitri selalu terjadi penurunan pasokan dan kenaikan harga,ketua KPPU syarkawi menduga penurunan dan kenaikan harga daging sapi di beberapa daerah terjadi karena permainan beberapa pihak yang ingin meraih keuntungan pribadi dari kondisi ini.

Syarkawi menduga  telah terjadi perilaku antipersaingan yang dilakukan pelaku usaha secara berkelompok dan menjurus ke kartel,KPPU menduga ada importir yang bermain dengan menahan pasokan daging sehingga menyebabkan kelangkaan.Kelangkaan pasokan akan memaksa pemerintah memebuka keran impor dan menguntungkan mereka sebagai importir,tindakan menimbun yang menyebabkan penurunan pasokan dan kenaikan harga merupakan pelanggaran persaingan yang bisa dipidana.KPPU menyebutkan harga daging menyelang lebaran masih bertengger dikisaran harga Rp 130 ribuan.

SUMBER :

http://sekilasweb.wordpress.com/2015/08/12/daging-mahal-antara-kartel-spekulan-penimbun-daging-atau-kurangnya-sapi