ETIKA DALAM AUDITING

            Etika auditing adalah suatu sikap dan perilaku mentaati ketentuan dan norma kehidupan yang berlaku dalam suatu proses yang sistematis untuk memperoleh dan menilai bukti – bukti secara objektif yang berkaitan dengan tindakan – tindakan serta kejadian – kejadian ekonomi. Dalam mengaudit suatu laporan keuangan, auditor harus berpedoman pada standar auditing  yang telah ditetapkan oleh Institut Akuntan Publik Indonesia. Standar auditing terdiri atas sepuluh standar dan dirinci dalam bentuk Pernyataan Standar Auditing (PSA).  

Etika Governance

1.   Governance System

            Istilah governance system atau sistem pemerintahan berasal dari dua kata yaitu sistemdan governance atau tata pemerintahan. Secara sederhana, banyak pihak menerjemahkan governance sebagai Tata Pemerintahan.  Pengertian dari good governance menurut World Bank, yaitu merupakan penyelenggaraan tata pembangunan yang sesuai dengan prinsip demokrasi, bertanggungjawab, bebas dari unsur korupsi dan

Active Voice and Passive Voice

Kata kerja transitif mempunyai dua voice (ragam gramatikal), aktif dan pasif.

1) Bentuk aktif adalah orang, binatang, atau benda yang ditunjukkan oleh subjek dikatakan

melakukan sesuatu pada yang lain.

Contoh: Karim killed a tiger. Karim membunuh seekor harimau

2) Bentuk pasif adalah orang, binatang atau benda dikatakan menderita sesuatu dari sesuatu yang lain.

Contoh: A tiger was killed by Karim. Seekor harimau dibunuh oleh Karim

Bentuk pasif :

To Be + Past Participle

Aturan-aturan :

a) Kata kerja transitif tidak digunakan dalam bentuk pasif, kecuali kalau kata kerja itu menggunakan cognate object dalam bentuk aktif.

Aktif : She sang a fine song. Ia menyanyikan sebuah nyanyian yang merdu

Pasif : A fine song was sung by her. Sebuah nyanyian yang merdu dinyanyikan olehnya

b) Bilamana kalimat diubah dari bentuk aktif ke pasif, objek untuk kata kerja aktif menjadi subjek untuk kalimat kerja pasif.

objek untuk kata kerja aktif :

Aktif: Linda can make tarts. Linda dapat membuat kue tart

Subjek untuk kata kerja pasif :

Pasif: Tarts can be made by Linda

c) Retained object (objek yang tetap dipakai/dipertahankan dalam pasif)

Dua buah objek dalam kalimat aktif, ketika diubah menjadi kalimat pasif, masih tetap ada sebuah objek dipertahankan, objek ini dinamakan retained object. Objek ini mungkin objek tak langsung dari kata kerja aktif atau objek langsung dari kata kerja aktif.

Objek tak langsung dari kata kerja aktif

Kata Kerja aktif Kata kerja pasif

We gave him a prize A prize was given him by us

Objek langsung dari kata kerja aktif

Kata Kerja aktif Kata kerja pasif

We gave him a prize He was given a prize by us

Berikut contoh-contoh kalimat aktif yang dirubah menjadi kalimat pasif dalam bentuk tenses :

1) Simple present

Aktif John bites Mary John doesn’t bite Mary Does John bite Mary? What does John do? Who bites Mary? Who does John bite?

Pasif Mary is bitten by John Mary isn’t bitten by John Is Mary bitten by John? What is done by John? Who is Mary bitten by? Who is bitten by John?

2) Simple continuous

Aktif John is biting Mary John isn’t biting Mary Is John biting Mary? What is John doing? Who is biting Mary? Who is John biting?

Pasif Mary is being bitten by John Mary isn’t being bitten by John Is Mary being bitten by John? What is being done by John? Who is Mary being bitten by? Who is being bitten by John?

3) Present perfect

Aktif John has bitten Mary John hasn’t bitten Mary Has John bitten Mary? What has John done? Who has bitten Mary? Who has John bitten?

Pasif Mary has been bitten by John Mary hasn’t been bitten by John Has Mary been bitten by John? What has been done by John? Who has Mary been bitten by? Who has been bitten by John?

4) Present perfect continuous

Aktif John has been biting Mary John hasn’t been biting Mary Has John been biting Mary? What has John been doing? Who has been biting Mary? Who has John been biting?

Pasif Mary has been being bitten by John Mary hasn’t been being bitten by John Has Mary been being bitten by John? What has been being done by John? Who has Mary been being bitten by? Who has been being bitten by John?

5) Simple past

Aktif John bit Mary John didn’t bite Mary Did John bite Mary? What did John do? Who bit Mary? Who did John bite?

Pasif Mary was bitten by John Mary wasn’t bitten by John Was Mary bitten by John? What was done by John? Who was Mary bitten by? Who was bitten by John?

6) Past continuous

Aktif John was biting Mary John wasn’t biting Mary Was John biting Mary? What was John doing? Who was biting Mary? Who was John biting?

Pasif Mary was being bitten by John Mary wasn’t being bitten by John Was Mary being bitten by John? What was being done by John? Who was Mary being bitten by? Who was being bitten by John?

7) Past perfect

Aktif John had bitten Mary John hadn’t bitten Mary Had John bitten Mary? What had John done? Who had bitten Mary? Who had John bitten?

Pasif Mary had been bitten by John Mary hadn’t been bitten by John Had Mary been bitten by John? What had been done by John? Who had Mary been bitten by? Who had been bitten by John?

8) Past perfect continuous

Aktif John had been biting Mary John hadn’t been biting Mary Had John been biting Mary? What had John been doing? Who had been biting Mary? Who had John been biting?

Pasif Mary had been being bitten by John Mary hadn’t been being bitten by John Had Mary been being bitten by John? What had been being done by John? Who had Mary been being bitten by? Who had been being bitten by John?

9) Future

Aktif John will bite Mary John won’t bite Mary Will John bite Mary? What will John do? Who will bite Mary? Who will John bite?

Pasif Mary will be bitten by John Mary won’t be bitten by John Will Mary be bitten by John? What will be done by John? Who will Mary be bitten by? Who will be bitten by John?

10) Future continuous

Aktif John will be biting Mary John won’t be biting Mary Will John be biting Mary? What will John be doing? Who will be biting Mary? Who will John be biting?

Pasif Mary will be being bitten by John Mary won’t be being bitten by John Will Mary be being bitten by John? What will be being done by John? Who will Mary be being bitten by? Who will be being bitten by John?

11) Future perfect

Aktif John will have bitten Mary John won’t have bitten Mary Will John have bitten Mary? What will John have done? Who will have bitten Mary? Who will John have bitten?

Pasif Mary will have been bitten by John Mary won’t have been bitten by John Will Mary have been bitten by John? What will have been done by John? Who will Mary have been bitten by? Who will have been bitten by John?

12) Future perfect continuous

Aktif John will have been biting Mary John won’t have been biting Mary Will John have been biting Mary? What will John have been doing? Who will have been biting Mary? Who will John have been biting?

Pasif Mary will have been being bitten by John Mary won’t have been being bitten by John Will Mary have been being bitten by John? What will have been being done by John? Who will Mary have been being bitten by? Who will have been being bitten by John?

Kata-kata kerja transitif kadang-kadang mempunyai arti pasif walaupun bentuk kalimatnya adalah aktif :

a) Dengan komplemen

Sugar tastes sweet (pasif: sugar is sweet when it is tasted). Gula manis rasanya (gula manis bila

dirasakan)

b) Tanpa komplemen

The books is printing (pasif: the book is being printed). Buku itu sedang dicetak

The cows are milking (pasif: the cows are being milked). Sapi-sapi itu sedang diperah

 ARTIKEL

BTS has released a couple behind-the-scenes videos for their fans.The boys have been long-teasing about a 19+ version of their MV, and their making of videos show a little more into the unedited video. Many fans have already speculated about how each member will die - Suga will set his room ablaze, J-Hope overdoses, Jimin drowns himself, V gets hit by a car after he kills an abusive boyfriend with a soju bottle, andJungkook is assaulted by thugs. The two questionable ones were Jin and Rap Monster, whose lily and gas station scenes didn't offer much insight. There are theories that Jin might die by white lily suicide and Rap Monster's death has something to do with his lollipop, but today's video seems to Jin might die of something more like the fictional Hanahaki disease. 

active voice

1. BTS has released a couple behind-the-scenes video for their fans

2. The boys have been long-teasing about a 19+ version of their MV

3. There are theories that Jin might die by white lily suicide

4. Rap Monster's death has something to do with his lollipop

passive voice

1. V gets hit by a car

2. Jungkook is assaulted by thungs

http://icl.googleusercontent.com/?lite_url=http://www.allkpop.com/article/2015/05/bts-show-glimpses-of-their-19-version-of-mv-through-behind-the-scenes-videos&lc=id-ID&s=1

http://kanjengguru.blog.com/materi-grammar/active-and-passive-voice/