Jumat, 18 April 2014
Senin, 28 Oktober 2013
Minggu, 13 Oktober 2013
Tugas Minggu 1 Etika Profesi Akuntansi
Nama : Muhammad Ashar Hafiz
NPM : 29210200
Kelas : 4EB15
Mata Kuliah : Etika Profesi Akuntansi
Kelompok 6
Halaman 84-86
290.199 Ketika perusahaan menggunakan karya fungsi audit internal, ISA membutuhkan kinerja prosedur untuk menilai kecukupan dari pekerjaan itu. Ketika perusahaan menerima keterlibatan untuk memberikan jasa audit internal untuk klien audit, dan hasil layanan tersebut akan digunakan dalam melakukan audit eksternal, ancaman peninjauan diri dibuat karena kemungkinan bahwa tim audit akan menggunakan hasil dari layanan audit internal tanpa tepat mengevaluasi hasil tersebut atau berolahraga tingkat yang sama skeptisisme profesional seperti yang akan dilakukan ketika pekerjaan audit internal dilakukan oleh individu yang bukan anggota perusahaan. Arti penting dari ancaman akan tergantung pada faktor-faktor seperti:
• materialitas jumlah laporan keuangan terkait,
• Risiko salah saji dari pernyataan yang berkaitan dengan jumlah tersebut laporan keuangan, dan
• Tingkat ketergantungan yang akan ditempatkan di internal jasa audit. Arti penting dari ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima. Contoh dari pengamanan seperti menggunakan profesional yang bukan anggota tim audit untuk melakukan jasa audit internal.
Audit klien yang merupakan entitas kepentingan umum
290.200 Dalam kasus klien audit yang merupakan entitas kepentingan umum, perusahaan tidak akan memberikan jasa audit internal yang berhubungan dengan:
(a) Sebuah bagian penting dari pengendalian internal atas pelaporan keuangan,
(b) sistem akuntansi keuangan yang menghasilkan informasi yaitu, secara terpisah atau dalam agregat, signifikan terhadap catatan akuntansi klien atau laporan keuangan yang perusahaan akan mengungkapkan pendapat, atau
(c) Jumlah atau pengungkapan yang, secara terpisah atau dalam agregat, material terhadap laporan keuangan yang perusahaan akan mengungkapkan pendapat.
Sistem IT Services
Ketentuan Umum
290.201 Layanan yang berkaitan dengan teknologi informasi (TI) sistem meliputi desain atau implementasi perangkat keras atau sistem perangkat lunak. Sistem mungkin sumber data agregat, merupakan bagian dari pengendalian internal atas pelaporan keuangan atau menghasilkan informasi yang mempengaruhi catatan akuntansi atau laporan keuangan, atau sistem mungkin tidak terkait dengan catatan akuntansi klien audit, pengendalian internal atas pelaporan keuangan atau laporan keuangan. Memberikan layanan sistem mungkin menciptakan ancaman peninjauan diri tergantung pada sifat dari layanan dan sistem TI.
290.202 berikut layanan TI sistem dianggap tidak membuat ancaman terhadap independensi selama personil perusahaan jangan menganggap tanggung jawab manajemen:
(a) Desain atau implementasi sistem yang tidak terkait dengan pengendalian internal atas pelaporan keuangan TI
(b) desain atau implementasi sistem TI yang tidak menghasilkan informasi membentuk bagian penting dari catatan akuntansi atau laporan keuangan
(c) Pelaksanaan "dari rak" akuntansi atau perangkat lunak pelaporan informasi keuangan yang tidak dikembangkan oleh perusahaan jika kustomisasi diperlukan untuk memenuhi kebutuhan klien tidak signifikan, dan
(d) Mengevaluasi dan membuat rekomendasi sehubungan dengan sistem yang dirancang, dilaksanakan atau dioperasikan oleh penyedia layanan lain atau klien.
Audit klien yang tidak entitas kepentingan umum
290.203 Memberikan pelayanan kepada klien audit yang bukan merupakan entitas kepentingan umum yang melibatkan desain atau implementasi sistem TI yang
(a) membentuk bagian penting dari pengendalian internal atas pelaporan keuangan atau
(b) menghasilkan informasi yang signifikan terhadap akuntansi klien catatan atau laporan keuangan yang perusahaan akan mengungkapkan pendapat menciptakan ancaman peninjauan diri
290.204 ancaman peninjauan diri yang terlalu signifikan untuk memungkinkan layanan tersebut kecuali perlindungan yang tepat diletakkan di tempat untuk memastikan bahwa:
(a) Klien mengakui tanggung jawabnya untuk membangun dan memantau sistem pengendalian internal,
(b) Klien memberikan tanggung jawab untuk membuat semua keputusan manajemen sehubungan dengan desain dan implementasi sistem perangkat keras atau perangkat lunak untuk karyawan yang kompeten, sebaiknya dalam manajemen senior,
(c) Klien membuat semua keputusan manajemen sehubungan dengan proses desain dan implementasi,
(d) Klien mengevaluasi kecukupan dan hasil dari desain dan implementasi sistem, dan
(e) Klien bertanggung jawab untuk operasi sistem (hardware atau software) dan data menggunakan atau menghasilkan.
290.205 Tergantung pada derajat ketergantungan yang akan ditempatkan pada sistem IT tertentu sebagai bagian dari audit, tekad harus dibuat, apakah untuk menyediakan layanan non-jaminan tersebut hanya dengan personil yang bukan anggota tim audit dan yang memiliki garis pelaporan yang berbeda dalam perusahaan. Signifikansi setiap ancaman yang tersisa harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima. Sebuah contoh dari upaya perlindungan seperti ini memiliki review akuntan profesional audit atau non-jaminan kerja.
Audit klien yang merupakan entitas kepentingan umum
290.206 Dalam kasus klien audit yang merupakan entitas kepentingan umum, perusahaan tidak wajib memberikan pelayanan yang melibatkan desain atau implementasi sistem TI yang
(a) membentuk bagian penting dari pengendalian internal atas pelaporan keuangan atau
(b) menghasilkan informasi yang signifikan terhadap catatan akuntansi klien atau laporan keuangan yang perusahaan akan mengungkapkan pendapat.
Layanan Dukungan Litigasi
290.207 layanan dukungan Litigasi dapat mencakup kegiatan seperti bertindak sebagai saksi ahli, menghitung estimasi kerugian atau jumlah lain yang mungkin menjadi piutang atau hutang akibat litigasi atau sengketa hukum lainnya, dan bantuan dengan manajemen dokumen dan pengambilan. Layanan ini dapat membuat peninjauan diri atau ancaman advokasi.
290.208 Jika perusahaan menyediakan layanan dukungan litigasi untuk klien audit dan layanan melibatkan memperkirakan kerusakan atau jumlah lain yang mempengaruhi laporan keuangan yang perusahaan akan mengungkapkan pendapat, ketentuan layanan valuasi termasuk dalam paragraf 290.175 sampai 290.180 harus diikuti. Dalam hal layanan dukungan litigasi lain, signifikansi setiap ancaman yang dibuat harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima.
Layanan Hukum
290.209 Untuk tujuan bagian ini, jasa hukum didefinisikan sebagai setiap jasa yang memberikan pelayanan harus baik diakui untuk praktek hukum sebelum peradilan di mana layanan tersebut akan diberikan atau memiliki pelatihan hukum yang diperlukan untuk praktek hukum. Jasa hukum tersebut dapat mencakup, tergantung pada yurisdiksi, berbagai dan beragam bidang termasuk kedua layanan korporasi dan komersial kepada klien, seperti kontrak dukungan, litigasi, merger dan akuisisi nasihat hukum dan dukungan dan bantuan kepada departemen hukum internal klien. Memberikan jasa hukum untuk suatu entitas yang merupakan klien audit dapat membuat kedua peninjauan diri dan ancaman advokasi.
Jumat, 07 Juni 2013
Pembenaran Idul FItri
During this time many of us are mistaken on the meaning of the phrase 'Eid'. The
word 'Eid' means 'again' and the word 'pure' because it is derived from
the word 'FITHROH' (with marbuthoh ha) which means 'original' or 'pure'
or 'clean'. So the word 'Eid Al Fitr' means 'return to origin we are clean / pure'. Fiqihnya
argument, because the fasting person will be forgiven by God promised
all his sins, so that on the 1st of Shawwal TSB him like a baby and the
sacred from the stain of sin.Such understanding is etymologically incorrect. The
word 'pure' in 'Eid Mubarak' is not derived from 'FITHROH' but from the
word 'Fitr' (fathoro-yafthuru-ifthor) which means 'breaking the fast'. So the phrase 'Eid al-Fitr' means 'back breaking'. That
is, one who had fasted again allowed to eat and drink in the morning on
the 1st of Shawwal or sign bhwa powered Ramadan month ends.Because one of the arbitrary nature of language, meaning, of course, both legitimate and should-be wrote. However,
if you ponder over the meaning of Eid al-Fitr in the first version
(again a holy man) actually very heavy and speculative. Is
it true that we do Ramadan fasting for a month is accepted by Allah
SWT, so abort dosa2 us and lead us into the holy men like a baby? Though
Prophet SAW.menengarai through his saying, that really how many people
are fasting but because it does not do with faith and calculation
(ikhtisaban) so that he would get only hunger and thirst alone. So the issue of whether or not the practice of fasting Ramadan received a servant really only God knows.On
the basis that Ramadan fasting person may not be accepted by God is,
then congratulations greeting Tahniah or taught by the prophet when
antarsesama met in the Muslim Eid al-Fitr which 'Taqobalallahu minna
waminka (waminkum), waja'alana minal' wal aidin faizin ", which
means "May Allah accept Ramadan amaliyah ramdhan me and you / you guys,
so we will be the one to go back (to religion) and those who have
become happy for the victory".While the majority of our society Tahniah Eid al Fitr'' terminal'' aidin walfaizin = beg forgiveness. In addition to this interpretation is clearly erroneous also the phrase "beg forgiveness' as well as the real fuzzy semantic. Is sorry that was born? The word 'born' in the Indonesian language is taken from the Arabic 'al-dhohiru' meaning seems his form. While the word 'mind' is derived from the word 'al-bathinu', which does not seem arttinya his form. So
if we follow the semantic meaning of the statement 'sorry and unseen'
means apologize for any errors that appear or not appear. Is this true? (So posited as if the person we turn to apology was clairvoyant / psychic who can memihat tidakj-looking and looks). Would not it be fitting if we apologize for the error-kesalan it intentional or unintentional that may be? It's more humane as well as rationalI
think that may be due to mistaken understandings that is precisely why
the first base of the Eid ritual in memory pockets of Muslims in this
country and around it perceived as a cultural activity that face like we
see today; gave rise to the movement of people on a large scale from
the city to a village called forth, sungkeman tradition, the tradition of religious gatherings and the like .. In
fact, if only the meaning Eid was on the second, the 'back breaking'
may persoalanya will be much simpler and the arrival of Eid does not
have to be a colossal cultural event like this. And Allaah knows best. (Kholid A.Harras)Beware Writing Errors :
1. Minal 'Aidin wal Faizin = Writing correct by writing phonological rules
2. Minal Aidin wal Faizin = Also right by EYD
3. Minal Aidzin wal Faidzin = False, because writing "dz" means the letter "dzal" in the Arabic alphabet
4. Minal Aizin wal Faizin = False, because the word "Aizin" should wear the letter "dal" or symbolized the letter "d" instead of "z"
5. Minal Aidin wal Faidin = Also wrong, because writing the word "Faidin", should wear the letter "za" or denoted by the letter "z" instead of "dz" or "d"
Why is this worth noting? Because alphabetic writing error also means that also has implications for the interpretation could be wrong. As in English, the Look and Lock different meaning does not it? Though the difference is caused by one letter only
1. Minal 'Aidin wal Faizin = Writing correct by writing phonological rules
2. Minal Aidin wal Faizin = Also right by EYD
3. Minal Aidzin wal Faidzin = False, because writing "dz" means the letter "dzal" in the Arabic alphabet
4. Minal Aizin wal Faizin = False, because the word "Aizin" should wear the letter "dal" or symbolized the letter "d" instead of "z"
5. Minal Aidin wal Faidin = Also wrong, because writing the word "Faidin", should wear the letter "za" or denoted by the letter "z" instead of "dz" or "d"
Why is this worth noting? Because alphabetic writing error also means that also has implications for the interpretation could be wrong. As in English, the Look and Lock different meaning does not it? Though the difference is caused by one letter only
Artificial Floating Market
City Government (City) South Kalimantan Banjarmasin (South Kalimantan) will build traditional floating market that had been located in the river at the mouth of the Barito river Kuin, Banjarmasin river road scrapings Zafi Zam-Zam.
The idea of building artificial floating market was intended to facilitate the tourists who want to see the floating market without having all the way to the mouth of the Kuin. In addition we also want to preserve and continue to build a floating market traders are now dwindling.
As we know, to be able to see the floating markets of the tourists have to be willing to get up before dawn to get to the river Barito Muara Kuin Banjarmasin by driving a motorized wooden boat called kelotok.
Tourists also have to be willing to break the chill atmosphere of the morning with about a half hour trip from departure pier located in front of the mosque of Sultan Suriansyah.
Such conditions make most tourists are reluctant to be able to enjoy the exotic floating market tour, due to the market a little late now dwindling merchant has been disbanded.
With the floating markets to which access is more easily accessible to tourists will be able to draw local tourists, national and foreign more come to Banjarmasin.
Currently floating market is still the mainstay of tourism South Kalimantan, which if not preserved feared would disappear eroded by modern markets.
Now it between tourists and travelers there are more merchants, so if this condition is left floating market over time feared living history.
Of tourist arrivals in South Kalimantan, based on data from the Department of Tourism Kalsel numbers continue to grow. However, increasing the number of travelers is pure coincidence or guests visiting for a business trip or a task or indeed want to watch the tour of South Kalimantan.
Source : My Deskription
The idea of building artificial floating market was intended to facilitate the tourists who want to see the floating market without having all the way to the mouth of the Kuin. In addition we also want to preserve and continue to build a floating market traders are now dwindling.
As we know, to be able to see the floating markets of the tourists have to be willing to get up before dawn to get to the river Barito Muara Kuin Banjarmasin by driving a motorized wooden boat called kelotok.
Tourists also have to be willing to break the chill atmosphere of the morning with about a half hour trip from departure pier located in front of the mosque of Sultan Suriansyah.
Such conditions make most tourists are reluctant to be able to enjoy the exotic floating market tour, due to the market a little late now dwindling merchant has been disbanded.
With the floating markets to which access is more easily accessible to tourists will be able to draw local tourists, national and foreign more come to Banjarmasin.
Currently floating market is still the mainstay of tourism South Kalimantan, which if not preserved feared would disappear eroded by modern markets.
Now it between tourists and travelers there are more merchants, so if this condition is left floating market over time feared living history.
Of tourist arrivals in South Kalimantan, based on data from the Department of Tourism Kalsel numbers continue to grow. However, increasing the number of travelers is pure coincidence or guests visiting for a business trip or a task or indeed want to watch the tour of South Kalimantan.
Source : My Deskription
How the Wifi in My Opinion
How can I make a computer so can relate to another computer?? By not using a wired or direct physical contact. The answer is a Wireless Network (Wireless Network).Here is an explanation on how the Wireless NetworkIn the beginning was explained that in order to connect a computer to one another, it is necessary to Wireless Networks. According
to a book is concerned, so that the computers that are in the area of
wireless networks can be successful in sending and receiving data to
and from each other, then there are three necessary components, namely:
1. Signal Radio (Radio Signal).
2. Data Format (Data Format).
3. Structure Network or Network (Network Structure).Each one of these components operate independently in the workings and functions. We know the OSI 7 Layer Model (Open Systems Connection), namely:
1. Physical Layer
2. Data-Link Layer
3. Network Layer
4. Transport Layer
5. Session Layer
6. Presentation Layer
7. Application LayerEach of the three components mentioned above are in different layers. They work and control the different layers. For example:Radio signal (the first component), working on the physical layer, or physical layer. Then Format Data Format Data or control multiple layers on top. And network structure serves as a tool to send and receive radio signals.More specifically, how can diumpakan wireless LAN as the workings of a modem to send and receive data to and from the internet. We will send the data, wireless equipment was going to serve as a tool that converts digital data into radio signals. Then when you receive, equipment serves as a tool which converts radio signals into digital data that can be understood and processed by computers.
How radio signals can be converted into digital data?The basic principle used in wireless technology is actually taken out of the equation made by James Clerk Maxwell in 1964.In the equation, Maxwell vividly and clearly managed to point out the fact that, any changes in the magnetic field will create electric fields. And conversely, any changes in the electric fields will menciptaken magnetic fields.Maxwell further explained, when an electrical current (AC or alternating current) moves through a cable or physical medium (conductor) others, then, some part of the energy will be released into the free space around it, and then forms a magnetic field or an alternating magnetic field.Then, the magnetic field created by the energy is released it will create an electric field in free space, which then would create a magnetic field again, and then again the electric field, magnetic field again, and so on, until the original electric current or the first stop (interrupted , red).Form of energy that is created from these changes, referred to as electromagnetic radiation (electromagnetic radiation), or commonly known as radio waves. That means, the radio can be defined as the radiation of electromagnetic energy is released into the air (free space).Tool that generates radio waves that commonly called TRANSMITTER. Then the tool used to detect and capture radio waves that no air was, commonly called RECEIVER.That both these devices (transmitter and receiver) is more focused when you send, making a wave pattern, directing, improve, and radio signal, to and from the air, then dibantulah with other tools, namely ANTENNA.Thanks to the equations of Maxwell, transmitter, receiver, and antenna, which is then incorporated into all wireless LAN equipment that, then the computers can communicate, send and receive data via radio waves, or commonly referred to as wireless netwok.So many radio stations with different frequency so as not to collide with each other, the radio waves are sent into the air that could be arranged frequencynya. That is the way to set or modify the electric currents that are the sender and receiver equipment earlier (transmitter, receiver).And the distance of separation between frequency be called SPECTRUM. Then, the smallest part of the spectrum called BAND. And to measure the number of loops from one wave to wave that occurs in a matter of seconds, the unit is used HERTZ (Hz).Hertz, taken from the name of the person who first attempted to send and pick up radio waves, which HEINRICH HERTZ. One hertz is calculated as the distance between one wave to the next wave. And radio signals are generally located on the frequency of thousands, millions, or billions of hertz (kHz, MHz, GHz). By adjusting the frequency that the radio signals can not collide.
Source : Book Perkembangan IT di Indonesia
and My Deskription
1. Signal Radio (Radio Signal).
2. Data Format (Data Format).
3. Structure Network or Network (Network Structure).Each one of these components operate independently in the workings and functions. We know the OSI 7 Layer Model (Open Systems Connection), namely:
1. Physical Layer
2. Data-Link Layer
3. Network Layer
4. Transport Layer
5. Session Layer
6. Presentation Layer
7. Application LayerEach of the three components mentioned above are in different layers. They work and control the different layers. For example:Radio signal (the first component), working on the physical layer, or physical layer. Then Format Data Format Data or control multiple layers on top. And network structure serves as a tool to send and receive radio signals.More specifically, how can diumpakan wireless LAN as the workings of a modem to send and receive data to and from the internet. We will send the data, wireless equipment was going to serve as a tool that converts digital data into radio signals. Then when you receive, equipment serves as a tool which converts radio signals into digital data that can be understood and processed by computers.
How radio signals can be converted into digital data?The basic principle used in wireless technology is actually taken out of the equation made by James Clerk Maxwell in 1964.In the equation, Maxwell vividly and clearly managed to point out the fact that, any changes in the magnetic field will create electric fields. And conversely, any changes in the electric fields will menciptaken magnetic fields.Maxwell further explained, when an electrical current (AC or alternating current) moves through a cable or physical medium (conductor) others, then, some part of the energy will be released into the free space around it, and then forms a magnetic field or an alternating magnetic field.Then, the magnetic field created by the energy is released it will create an electric field in free space, which then would create a magnetic field again, and then again the electric field, magnetic field again, and so on, until the original electric current or the first stop (interrupted , red).Form of energy that is created from these changes, referred to as electromagnetic radiation (electromagnetic radiation), or commonly known as radio waves. That means, the radio can be defined as the radiation of electromagnetic energy is released into the air (free space).Tool that generates radio waves that commonly called TRANSMITTER. Then the tool used to detect and capture radio waves that no air was, commonly called RECEIVER.That both these devices (transmitter and receiver) is more focused when you send, making a wave pattern, directing, improve, and radio signal, to and from the air, then dibantulah with other tools, namely ANTENNA.Thanks to the equations of Maxwell, transmitter, receiver, and antenna, which is then incorporated into all wireless LAN equipment that, then the computers can communicate, send and receive data via radio waves, or commonly referred to as wireless netwok.So many radio stations with different frequency so as not to collide with each other, the radio waves are sent into the air that could be arranged frequencynya. That is the way to set or modify the electric currents that are the sender and receiver equipment earlier (transmitter, receiver).And the distance of separation between frequency be called SPECTRUM. Then, the smallest part of the spectrum called BAND. And to measure the number of loops from one wave to wave that occurs in a matter of seconds, the unit is used HERTZ (Hz).Hertz, taken from the name of the person who first attempted to send and pick up radio waves, which HEINRICH HERTZ. One hertz is calculated as the distance between one wave to the next wave. And radio signals are generally located on the frequency of thousands, millions, or billions of hertz (kHz, MHz, GHz). By adjusting the frequency that the radio signals can not collide.
Source : Book Perkembangan IT di Indonesia
and My Deskription
Smoke
It is ironic indeed that a man very concerned about the balance of nature caused by the fuel combustion process industries that emit pollution, but on the other hand people deliberately burning cigarette production gas flow to their lungs.
Smoking has become a cultural habit in many nations in the world. The majority of smokers worldwide, 47 percent are men, while 12 per cent of the population is a population of women with a variety of age categories. Diverse backgrounds smoking, among teenagers and adult men is the prestige factor and so called hero, in fact there is one interesting proverb is used as justification for the habit of smoking is `no roosters on tiles, guns smoking guns` handsome. While among the elderly, stress and addiction is a factor because the desire to smoke.
Various reasons and causes for smoke above are usually lost if the experts argue about the potential harmful expert on what caused the smoking habit both for themselves, others and the environment. It must be admitted that many smokers say that smoking is not bad but of the many pamphlets, leaflets, anti-smoking campaigns, cigarette packs to be warned of the health hazards of cigarettes, still can not mengubris massively reduced smoking and the number of smokers
Smoking has become a cultural habit in many nations in the world. The majority of smokers worldwide, 47 percent are men, while 12 per cent of the population is a population of women with a variety of age categories. Diverse backgrounds smoking, among teenagers and adult men is the prestige factor and so called hero, in fact there is one interesting proverb is used as justification for the habit of smoking is `no roosters on tiles, guns smoking guns` handsome. While among the elderly, stress and addiction is a factor because the desire to smoke.
Various reasons and causes for smoke above are usually lost if the experts argue about the potential harmful expert on what caused the smoking habit both for themselves, others and the environment. It must be admitted that many smokers say that smoking is not bad but of the many pamphlets, leaflets, anti-smoking campaigns, cigarette packs to be warned of the health hazards of cigarettes, still can not mengubris massively reduced smoking and the number of smokers
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