Selasa, 15 Oktober 2013

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS



Nama               : Oktaviola Rifanda
NPM               : 25210266
Kelas               : 4EB15
Kelompok       : 1
Tugas               : Part A – General application of the code ( Section 110 Integrity page 17)

PASAL 110

Integritas

110.1   Prinsip integritas membebankan kewajiban pada semua akuntan profesional untuk menjadi yang berterus terang dan jujur dalam semua hubungan profesional dan bisnis. Integritas juga menyiratkan keterusterangan dan kejujuran.

110.2   Seorang akuntan profesional tidak akan dengan sengaja berhubungan dengan laporan, keuntungan, komunikasi atau informasi lainnya dimana akuntan profesional percaya bahwa informasi :

a.       Mengandung material palsu atau pernyataan menyesatkan;
b.      Mengandung pernyataan atau informasi yang diberikan secara sembarangan; atau
c.  Menghilangkan atau mengelapkan informasi yang diperlukan untuk dimasukkan mana kelalaian atau ketidakjelasan tersebut akan menyesatkan.

Dimana seorang akuntan profesional menjadi sadar bahwa akuntan telah berhubungan dengan informasi tersebut, akuntan harus mengambil langkah – langkah menghindarkan diri dari informasi tersebut.

110.3   Seorang akuntan profesional akan dianggap tidak melanggar ayat 110.2, jika akuntan profesional memberikan laporan diubah sehubungan dengan materi yang termuat dalam ayat 110.2.

Rabu, 12 Juni 2013

DOLLS

     
 
 
 
 
     Dolls (from Portuguese boneca) is a toy that can be shaped in various, primarily humans or animals, as well as fictional characters. The doll is arguably one of the most old toys, because at the time of Greece, Roman or ancient Egypt only dolls already there. However the function, form, and materials Maker turns out to be different once between then and now. The doll is no longer just belongs to the children. Adults also apparently has a high interest on the doll. Even collectors dolls ever willingly reaches for his deeply to have dolls that cost could reach billions of dollars. Some of these dolls become very expensive because of the many factors that do not make sense. Ranging from luxury items that he wore until precisely because the dolls are products of failed. Here is the world's most expensive dolls 9.
  •  Ghostface Doll costs Rp 4.795.390  
 
 
     Not all of the puppets created for children's toys. A popular rap group Wu Tang Clan name to market a stuffed doll named Ghostface. Doll that sold for US $ 499,99 (USD 4.795.390) has a height of 9 inches and wears a red velvet robe and hat on the Yankees. This limited edition Doll also wears bracelets and a gold medal in 14 carat.
  •  Beanie Baby costs Rp 48.050.000
 

     Beanie Baby Dolls Figurines is a doll various animals are adorable. Each of her dolls are sold in a limited edition by the manufacturer Ty Warner. Of the entire series, there is a blue elephant young doll named Peanut. Although this doll is supposed to be made with a light blue color, a pile of stuffed elephants undergo the process of production so that the color blue is darker than it should be. Stuffed elephant this dark blue was valued at US $ 5,000 (USD 48.050.000).
  •  Twin Hilda JDK Rp 72.075.000
 
 
     Classic-style dolls apparently still attracted the attention of fans of the doll. Kestner dolls from Twin Hilda JDK is a pretty-faced baby doll hot Angel. His eyes are a beautiful designed to open and close. Each puppet from Twin Hilda JDK wear clothes that are beautiful. Twin doll Hilda JDK is now sold on ebay buy and sell sites at a price of US $ 7,500 (USD 72.075.000).
  •  Original Barbie costs Rp 76.880.000
 
 
     When you think about Barbie dolls, perhaps that is in your mind is a doll pretty women currently sold between US $ 10-US $ 10 and are available with a variety of fashionable styles. But in fact, the original Barbie was first released in 1959 is valued at US $ 8000 (USD 76.880.000).
  •  Diamond Teddy Bear for Rp 1.85 Billion 
    
 
     Most kids nowadays have at least a Stuffed Teddy Bear. However, Germany is creating a limited-edition Teddy Bear in the 125 anniversary of the Teddy Bear. This doll becomes the most expensive Teddy Bear ever made. The mouth of the Teddy Bear is made of gold, while his eyes are made of diamonds and sapphires. Stuffed plush Teddy Bear is valued US $ 193.000 ($ 1.85 billion). 
  • Diamond Barbie costs Rp 2.9 Billion
 

     Diamond Barbie was created specifically in order birthday Barbie 40th. That makes this doll is a special necklace pink diamond 1 Carat coiled around the neck of this beautiful doll. Dressed in red evening gown, Diamond Barbie was transformed into a graceful and glamorous woman. This doll was sold in an auction at Christie's London auction house in 2006 for The US $ 302.500 ($ 2.9 billion). Proceeds from the sale are donated to the Breast Cancer Foundation.
  • The Original G.I. Joe for Rp 1,92 Billion
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     When Hasbro created figures, G.I. Joe military in 1970, they may not think that the doll figure it would be keeping the popular toy trends up to today. The original G.I. Joe figure doll is as high as 12 inches this dibanderol upwards of $ 200,000 (Rp 1,92 billion). This toy is owned by a collector who flaunt it at the Geppi's Museum in Baltimore, Maryland.
  •  Madame Alexander Eloise for Rp 48,05 Billion
 
 
     For collectors of dolls, doll Madame Alexander doll Eloise is the most coveted. How does this handmade doll, wearing the stuff of creation of world renowned designer. This doll is dressed with 9 Carat diamonds from Harry Winston, Alixandre feathers from Oscar de la Renta dress by Christian Dior, and swarovski crystals by Kathrine Baumann. This doll is valued at US $ 5 million ($ 48,05 billion).
  •  LOiseleur costs Rp 60,06 Billion
 
 
     The doll in the shape of a man's wearing Renaissance, grasping the flutes, as well as there are birds that perched on his hand. With a height of 1.2 meters, this doll is priced at US $ 6.25 million. This doll can play the flute, while birds that roost can singing and flapping wings. No batteries or electricity to see the show this doll man, because he was operating with a system of wheels and gears. Dolls for over 15,000 hours and are made from polished steel parts of 2,340. This doll prices reached US $ 6.25 million (USD 60,06 billion).
 
Source :  http://id.wikipedia.org/wiki/Boneka and http://www.unikgaul.com/2012/10/9-boneka-termahal-di-dunia.html

It's my PI









     Bank is known as financial institutions whose main activity receives demand deposits, savings and time deposits. Bank is also known as a place to borrow money (loans) for communities in need. Bank is a place to exchange money, transferring money or accept all forms of payment and deposit. The following definition of the various bank reference:

  • According to UU No. 10 of RI in 1998 about banking:
  1. Bank is a business entity that funds from the public in the form of savings and channel it to the public in the form of credit and other forms of forms – in order to improve the people's livelihood.
  2. Commercial bank is a bank conducting business in a conventional or based on sharia principles and provides services in payment traffic.
  • According to Sri, Subagyo Fatmawati, Rudy Badrudin, Astuti Purnamawati, and Algifari (1998: 44), public Bank is a business entity that is its main activities receive deposits from the public or other parties, then mengalokasikannya returns to profit as well as providing services – services in payment traffic.
     Understanding bank above the main efforts that put pressure bank is brought together in the form of deposits funds that are a source of funds to banks. Similarly in terms of channeling their funds, the bank should not only benefit the eyes of for the owner but also its activities it should be directed at improving livelihood of the community.
According to Drs. Ismail, MBA., Ak (2010: 12) the main function of the bank, namely in penghimunan and activities to third parties, activity penyauran funds to parties in need of funds, and the bank's activities in providing services to the community.
  • Collector of Funds
Bank collects funds from the public in the form of deposits. Community trust bank as a safe place to store money. The Bank will pay a certain amount of Community funds is gathering together the magnitude depends on the type of deposits. Types of deposits: deposits, savings and checking deposits.
  • Distribution of Funds 
The second function of banks is to channel funds to communities in need of funds. Disbursements made by banks are mostly in the form of credit or loan. With credit or loans by the bank to the debtor (borrower), the bank will earn remuneration in the form of interest for conventional banks and profit sharing and other fringe benefits for Islamic banks.The second function of banks is to channel funds to communities in need of funds. Disbursements made by banks are mostly in the form of credit or loan. With credit or loans by the bank to the debtor (borrower), the bank will earn remuneration in the form of interest for conventional banks and profit sharing and other fringe benefits for Islamic banks.
  •  Care Services
Support services is an activity that can be provided by the bank. Services are divided into two types, namely: banking services in domestic and foreign banking services. Banking services in the country are the type of services provided by banks relating to transactions - transactions between banks in the country. And the services of foreign banks is kind services provided by the bank relating to transactions - transactions with correspondent banks (foreign bank located outside the country who have a cooperative relationship with a bank located in Indonesia).