Accounting

Accounting Technician Profession  

       Accounting is a process of record, classify, summarize, process and present data, transactions and events related to finance so that it can be used by people who use it easily understandable for making a decision as well as other destinations.
Accounting accounting comes from foreign word meaning when translated into Indonesian is counting or accountable. Accounting is used in almost all business activities throughout the world to take a decision that is referred to as the language of business.
     Accounting technicians are technicians who have the competence to become implementers of bookkeeping in the business world, government agencies and other institutions
An accounting technician, more commonly referred bookkeeping or accounting officer, employed by the company to record the process and create financial reports.
     Accounting professional technicians are accounting technicians who already meet the standards of competence are: Achieving professional competence initially require a high standard of general education followed by specific education, training and doing professional examinations in relevant subjects, and work experience. It should be the normal pattern of development for anggota.Kompetensi must be nurtured and maintained through a commitment to learning and continuous professional improvement for professional life member. Maintenance profsional competence requires awareness to keep abreast perkembengan accounting profession, including the statements of accounting, auditing and other regulations, both nationally and internationally relevant. An accounting technician must implement a program designed to ensure the presence of quality control over the implementation of professional services that are consistent with national and international standards.
B. Principle - the principle of the Association of Accounting Technicians
1. The responsibility of the profession
  That accountants in carrying out its responsibilities as a professional should always use the moral and professional judgment in all the activities he does. Members must always be responsible to cooperate with other members of the accounting profession to develop, maintain public trust and responsibility in the profession to regulate itself.
In carrying out its responsibilities, as a professional should always use the moral consideration for all activities accountant does.

2. The public interest
         One main characteristic of a profession is acceptance of responsibility to the public. Accounting profession holds an important role in society, where the public of the accounting profession that consists of clients, lenders, governments, employers, employees, investors, the business and financial world and others rely on the objectivity and integrity of accountants in maintaining the functioning of the business in an orderly manner.
     The main interest of the accounting profession is to make the users of accounting services understand that the accountant is done with the highest achievement levels in accordance with the ethical requirements necessary to achieve the level of achievement. And all members bind themselves to respect the public trust. Public for the trust given to him, members must continually demonstrate their dedication to achieve a high level of professionalism.


3. Integrity
          Integrity is an element of character that underlie the emergence of professional recognition. Integrity is the underlying quality of the public trust and are a benchmark (benchmark) for members in decision diambilnya.Integritas test requires a member to, among other things, being honest and forthright without sacrificing secret service recipients. Integrity can be created as a public trust terujinya terhadapm profesionallisme performance of the members in carrying out its activities. Integrity may receive an unintentional error and an honest difference of opinion, but does not accept the principle of cheating or negation.

To maintain and enhance public confidence, each member must fulfill their professional responsibilities with the highest possible integrity.

1. Integrity is an element of character that underlie the emergence of professional recognition.
2. Integrity requires a member to, among other things, being honest and forthright without sacrificing secret service recipients. Service and public confidence should not be defeated by personal gain. Integrity may receive an unintentional error and an honest difference of opinion, but can not accept the principle of cheating or negation.
3. Integrity is measured in the form of truth and justice. Integrity requires members to adhere to both form and spirit of technical and ethical standards.
4. Integrity also requires members to follow the principles of objectivity and prudence professional.

4. Objectivity
          In fulfillment of his professional obligations, every accountant member of IAI should maintain objectivity and free from conflicts of interest that interfere with the interests of professionalism. Objectivity is a quality that gives value for services provided by members of the accounting principles. The principle of objectivity requires that members be fair, impartial, intellectually honest, not prejudiced or biased, and free from any conflict of interest or under the influence of other parties.
     Each member should maintain objectivity and free from conflicts of interest in fulfilling his professional obligations.
1. Objectivity is a provision of quality grades with points based on the rules by being fair, impartial, intellectually honest, not prejudiced or biased, and free from any conflict of interest or be under the influence of others.
2. Members work in many different capacities and should demonstrate their objectivity in various situations. Members in public practice providing attestation services, tax, and management consulting. The other members prepare financial statements as a subordinate, perform internal audit services and works in the financial and management capacities in industry, education and government.
3. In the face of specific situations and practices associated with ethics rules with respect to objectivity, sufficient consideration should be given to the following factors:
a) Objectivity can not be bothered with such pressure situations that allow them receive pressures given to him.
b) Declare and describe all the circumstances in which these pressures may occur is that impractical. The size of reasonableness (reasonableness) should be used in determining the standards for identifying relationships that may or may impair objectivity seem member.
c) relationships which allow prejudice, bias or other influences for violating objectivity should be avoided.
d) Members have an obligation to ensure that those who terilbat in the provision of professional services adhere to the principle of objectivity.
e) Members must not accept or offer gifts or entertainment, it can lead to improper influence on their professional judgment or against persons associated with them. Members should avoid situations that can make their professional positions tarnished.

5. Competence and professional prudence
     Accountants are required to carry out their professional services with great prudence, competence, and diligence, and have an obligation to maintain the knowledge and professional skills at the level required to ensure that a client or employer to benefit from the services of a competent professional based development practices, legislation, and the most advanced techniques. Each member has an obligation to carry out professional services as well as possible according to his ability, in the interests of service users and consistent with the responsibilities of the profession to the public.
      Competence acquired through education and experience. Members should not portray themselves have the expertise or experience they lack. Competence indicate the presence of attainment and maintenance of a level of understanding and knowledge that allows a member to provide services with ease and ingenuity.

6. Confidentiality
          Accountants must respect and maintain the confidentiality of information obtained during professional services and should not be put on or disclose such information without consent, unless there is a right or professional or legal obligation to disclose it.
Each member must, to respect the confidentiality of information obtained during professional services and should not be put on or disclose such information without consent, unless there is a right or professional or legal obligation to disclose it. Members who have access to confidential information ten tang service recipients should not disclose it to the public. Therefore, members should not make disclosures that are not approved (unauthorized disclosure) to others. This does not apply to the disclosure of information with the purpose of fulfilling the responsibilities of members based on professional standards.
Public interest and the profession demands that professional standards relating to secrecy defined and that there are guidelines regarding the nature and extent of the obligations of confidentiality and on the circumstances in which the information obtained during professional services can or should be disclosed.
The following are examples of things that should be considered in determining the extent to which confidential information may be disclosed.
a. If the disclosure is permitted. If approval is given by the recipient to reveal the services, the interests of all parties, including third parties whose interests may be affected should be considered.
b. Disclosures required by law.
c. When there is a professional obligation or right to disclose:
to comply with the technical standards and rules of ethics; Such disclosure is not contrary to the principles of ethics;
to protect the professional interests of members in court;
to obey peneleahan quality (or peer review of) IAI or body profesionallainnya; .and. to respond to the request or investigation by IAI or regulatory agencies.

7. Professional Conduct
          As a professional accountant is required to behave consistently in harmony with the good reputation of the profession and avoid actions that may discredit the profession. Each member should behave consistent with the good reputation of the profession and avoid actions that may discredit the profession.
An obligation to avoid behaviors that may discredit the profession met by members as the embodiment of the responsibility to the recipient of the service, a third party, other members, staff, employers and the general public.

8. The technical standards
          Each member should carry out professional services in accordance with the technical standards and standards relevant proesional. In accordance with its expertise and with caution, members have an obligation to carry out the assignment of service recipients during the assignment in line with the principles of integrity and objectivity.
         Technical standards and professional standards must be adhered to members is a standard issued by the Indonesian Institute of Accountants, the International Federation of Accountants, regulatory bodies, and legislation relevant.

Accounting Technician Code consists of three parts:
(1) Principles of Ethics,
(2) Rules of Ethics,
(3) Interpretation of Rules of Ethics.

    Ethical principles provide a basic framework for the Rules of Ethics, which governs the implementation of a service provider pofesional by members. Ethical principles enacted and applies to all members, while the Ethics Code was passed and only binds members of the Association concerned. Interpretation of Rules of Ethics is an interpretation issued by the Agency established by the Association after considering the responses from members, and other interested parties, as a guide in applying the rules Etiks, without intended to limit the scope and application.
    Statement of Professional Ethics current can be used as a rule of ethics to rules issued new rules to replace it. And technical standards that must be adhered to professional standards is a member of the standards issued by the Indonesian Institute of Accountants. International Federation of Accountants, regulatory bodies, and the setting of relevant legislation.




C. Scope of Professional Ethics

There are two kinds of ethics that we must understand together in determining good and bad human behavior:
1. Descriptive Ethics, the ethics that seeks to critically observe and rational attitude and human behavior and what is pursued by human beings in this life as something of value. Descriptive ethics provide the facts as a basis for making decisions about behavior or attitude that would be taken.
 2. Normative Ethics, which is trying to establish ethical attitudes and behavior patterns ideal that should be possessed by human beings in this life as something of value. Normative ethics give an assessment and to provide norms as the basis and framework of action will be decided.
 Ethics can be generally divided into:
 1. Public Ethics, talk about the basic conditions of how people act ethically, how people take ethical decisions, theories of ethical and moral principles that became the basis of the handle for humans in the act as well as a benchmark in assessing the good or bad actions , General ethics can analogkan with science, which discussed the general understanding and theories.
 2. Special Ethics, is the application of basic moral principles in specific areas of life. These applications can be tangible: How do I make decisions and act in the field of life and special activities that I do, which is constituted by the way, theory and basic moral principles. However, the application can also be intangible: How do I assess my behavior and others in the field of activity and life of special motivated by conditions that allow humans to act ethically: how humans take a decision or tidanakn, and the theory and principles of basic moral behind them ,
 Special Ethics is divided into two parts:
a. Individual ethics, which involves obligations and human attitude towards himself.
b. Social ethics, which speaks of the obligation, attitudes and patterns of human behavior as a member of the human race.