Kode Etik Akuntansi

Nama : Stephanie Octaviani Kelas : 4EB19 Npm : 21209655 Mata kuliah : Etika Profesi Akuntansi Dosen : Delvita Dita Putri A KODE ETIK PROFESI AKUNTANSI Kode Etik Ikatan Akuntan Indonesia yaitu sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja dilingkungan dunia usaha,pada instansi pemerintah, maupun dilingkungan dunia pendidikan dalam memenuhi tanggungjawab profesionalnya. Sedangkan, tujuan Profesi Akuntansi itu sendiri adalah memenuhi tanggungjawabnya dengan standar profesionalisme tertinggi, untuk mencapai tingakat kinerja yang tertinggi dengan orientasi kepada kepentingan publik. Kode Etik Ikatan Akuntan Indonesia terdiri dari tiga bagian: (1) Prinsip Etika,(2) Aturan Etika, dan (3) Interpretasi Aturan Etika. A.Prinsip–Prinsip Etika IFAC, AICPA. Kode Etik AICPAterdiri atas dua bagian; bagian pertama berisi prinsip-prinsip Etika dan pada bagian kedua berisi Aturan Etika (rules) : 1.Tanggung Jawab: Dalam menjalankan tanggung jawab sebagai seorang profesional,anggota harus menjalankan pertimbangan moral dan profesional secara sensitif. 2.Kepentingan Publik: Anggota harus menerima kewajiban mereka untuk bertindak sedemikian rupa demi melayani kepentingan publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme. 3.Integritas: Untuk memelihara dan memperluas keyakinan publik, anggota harusmelaksanakan semua tanggung jawab profesinal dengan ras integritas tertinggi. 4.Objektivitas dan Independensi: Seorang anggota harus memelihara objektivitas dan bebas dari konflik kepentingan dalam menunaikan tanggung jawab profesional.Seorang anggota dalam praktik publik seharusnya menjaga independensi dalam faktadan penampilan saat memberikan jasa auditing dan atestasi lainnya. 5.Kehati-hatian : Seorang anggota harus selalu mengikuti standar-standar etika dan teknis profesi terdorong untuk secara terus menerus mengembangkankompetensi dan kualita jasa, dan menunaikan tanggung jawab profesional sampaitingkat tertinggi kemampuan anggota yang bersangkutan. 6.Ruang Iingkup dan Sifat Jasa: Seorang anggota dalam praktik publik harus mengikuti prinsip-prinsip kode Perilaku Profesional dalam menetapkan ruang lingkup an sifat jasa yang diberikan. Prinsip-prinsip Fundamental Etika IFAC : 1)Integritas. Seorang akuntan profesiona harus bertindak tegas dan jujur dalamsemua hubungan bisnis dan profesionalnya. 2)Objektivitas. Seorag akuntan profesional seharusnya tidak boleh membiarkanterjadinya bias, konflik kepentingan, atau dibawah penguruh orang lain sehinggamengesampingkan pertimbangan bisnis dan profesional. 3)Kompetensi profesional dan kehati-hatian. Seorang akuntan profesionalmempunyai kewajiban untuk memelihara pengetahuan dan keterampilan profesional secara berkelanjutan pada tingkat yang dipelukan untuk menjaminseorang klien atau atasan menerima jasa profesional yang kompeten yangdidasarkan atas perkembangan praktik, legislasi, dan teknik terkini. Seorangakntan profesional harus bekerja secara tekun serta mengikuti standar-standar profesional haus bekerja secara tekun serta mengikuti standar-standar profesionaldan teknik yang berlaku dalam memberikan jasa profesional. 4)Kerahasiaan. Seorang akuntan profesional harus menghormati kerhasiaaninformasi yang diperolehnya sebagai hasil dari hubungan profesional dan bisnisserta tidak boleh mengungapkan informasi apa pun kepada pihak ketiga tanpa izinyng enar dan spesifik, kecuali terdapat kewajiban hukum atau terdapat hak profesional untuk mengungkapkannya. 5)Perilaku Profesional. Seorang akuntan profesional harus patuh pada hukum dan perundang-undangan yang relevan dan harus menghindari tindakan yang dapatmendiskreditkan profesi. B. Aturan Etika 1) Independensi, Integritas, Obyektivitas • Independensi Dalam menjalankan tugasnya, anggota KAP harus selalu mempertahankan sikap mental independen didalam memberikan jasa profesional sebagaimana diatur dalam standar profesional akuntan publik yang ditetapkan oleh IAI. Sikap mental independen tersebut harus meliputi independen dalam fakta (in fact) maupun dalam penampilan (in appearance). • Integritas dan Objectivitas Dalam menjalankan tugasnya, anggota KAP harus mempertahankan integritas dan objektivitas, harus bebas dari benturan kepentingan (conflict of interst) dan tidak boleh membiarkan faktor salah saji material (material misstatement) yang diketahuinya atau mengalihkan (mensubordinasikan) pertimbangannya kepada pihak lain. 2. Standar Umum dan Prinsip Akuntansi • Standar Umum a) Kompetensi profesional. Anggota KAP hanya boleh melakukan pemberian jasa profesional yang secara layak (reasonable) diharapkan dapat diselesaikan dengan kompetensi profesional. b) Kecermatan dan keseksamaan profesional. Anggota KAP wajib melakukan pemberian jasa profesional dengan kecermatan dan keseksamaan profesional. c) Perencanaan dan supervisi. Anggota KAP wajib merencanakan dan mensupervisi secara memadai setiap pelaksanaan pemberian jasa profesional. d) Data relevan yang memadai. Anggota KAP wajib memperoleh data relevan yang memadai untuk menjadi dasar yang layak bagi simpulan atau rekomendasi sehubungan dengan pelaksanaan jasa profesionalnya. • Prinsip Akuntansi Anggota KAP tidak diperkenankan: a) Menyatakan pendapat atau memberikan penegasan bahwa laporan keuangan atau data keuangan lain suatu entitas disajikan sesuai dengan prinsip akuntansi yang berlaku umum atau b) Menyatakan bahwa ia tidak menemukan perlunya modifikasi material yang harus dilakukan terhadap laporan atau data tersebut agar sesuai dengan prinsip akuntansi yang berlaku, apabila laporan tersebut memuat penyimpangan yang berdampak material terhadap laporan atau data secara keseluruhan dari prinsip-prinsip akuntansi yang ditetapkan oleh badan pengatur standar yang ditetapkan IAI. Dalam keadaan luar biasa, laporan atau data mungkin memuat penyimpangan seperti tersebut diatas. Dalam kondisi tersbeut, anggota KAP dapat tetap mematuhi ketentuan dalam butir ini selama anggota KAP dapat menunjukkan bahwa laporan atau data akan menyesatkan apabila tidak memuat penyimpangan seperti itu, dengan cara mengungkapkan penyimpangan dan estimasi dampaknya (bila praktis), serta alasan mengapa kepatuhan atas prinsip akuntansi yang berlaku umum akan menghasilkan laporan yang menyesatkan. 3. Tanggung Jawab kepada Klien Informasi Klien yang Rahasia Anggota KAP tidak diperkenankan mengungkapkan informasi klien yang rahasia, tanpa persetujuan dari klien. Ketentuan ini tidak dimaksudkan untuk: 1) Membebaskan anggota KAP dari kewajiban profesionalnya sesuai dengan aturan etika kepatuhan terhadap standar dan prinsip-prinsip akuntansi. 2) Mempengaruhi kewajiban anggota KAP dengan cara apapun untuk mematuhi peraturan perundang-undangan yang berlaku seperti panggilan resmi penyidikan pejabat pengusut atau melarang kepatuhan anggota KAP terhadap ketentuan peraturan yang berlaku. 3) Melarangrevi ew praktik profesional (review mutu) seorang anggota sesuai dengan kewenangan IAI atau 4) Menghalangi anggota dari pengajuan pengaduan keluhan atau pemberian komentar atas penyidikan yang dilakukan oleh badan yang dibentuk IAI-KAP dalam rangka penegasan disiplin anggota. 4. Tanggungjawab kepada Rekan Seprofesi Tanggung jawab kepada Rekan Seprofesi • Anggota wajib memelihara citra profesi, dengan tidak melakukan perkataan dan perbuatan yang dapat merusak reputasi rekan seprofesi. Komunikasi Antarakuntan Publik • Anggota wajib berkomunikasi tertulis dengan akuntan publik pendahulu bila akan mengadakan perikatan (engagement) audit menggantikan akuntan publik pendahulu atau untuk tahun buku yang sama ditunjuk akuntan publik lain dengan jenis dan periode serta tujuan yang berlainan. • Akuntan publik pendahulu wajib menanggapi secara tertulis permintaan komunikasi dari akuntan pengganti secara memadai. Perikatan Atestasi • Akuntan publik tidak diperkenankan mengadakan perikataan atestasi yang jenis atestasi dan periodenya sama dengan perikatan yang dilakukan oleh akuntan yang lebih dahulu ditunjuk klien, kecuali apabila perikatan tersebut dilaksanakan untuk memnuhi ketentuan perundang-undangan atau peraturan yang dibuat oleh badan yang berwenang. 5. Tanggungjawab dan Praktik Lain Perbuatan dan Perkataan yang Mendiskreditkan • Anggota tidak diperkenankan melakukan tindakan dan/atau mengucapkan perkataan yang mencemarkan profesi. Iklan, Promosi, dan Kegiatan Pemasaran Lainnya • Anggota dalam menjalankan praktik akuntan publik diperkenankan mencari klien melalui pemasangan iklan, melakukan promosi pemasaran dan kegiatan pemasaran lainnya sepanjang tidak merendahkan citra profesi. C.Interpretasi Aturan Etika Interpretasi Aturan Etika merupakan interpretasi yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan penerapannya. Pernyataan Etika Profesi yang berlaku saat ini dapat dipakai sebagai Interpretasi dan atau Aturan Etika sampai dikeluarkannya aturan dan interpretasi baru untuk menggantikannya. Kepatuhan Kepatuhan terhadap Kode Etik, seperti juga dengan semua standar dalam masyarakat terbuka, tergantung terutama sekali pada pemahaman dan tindakan sukarela anggota. Di samping itu, kepatuhan anggota juga ditentukan oleh adanya pemaksaan oleh sesama anggota dan oleh opini publik, dan pada akhirnya oleh adanya mekanisme pemrosesan pelanggaran Kode Etik oleh organisasi, apabila diperlukan, terhadap anggota yang tidak menaatinya. Jika perlu, anggota juga harus memperhatikan standar etik yang ditetapkan oleh badan pemerintahan yang mengatur bisnis klien atau menggunakan laporannya untuk mengevaluasi kepatuhan klien terhadap peraturan perundang-undangan yang berlaku. http://kautsarrosadi.wordpress.com/2012/01/31/kode-etik-profesi-akuntansi/ http://alena19.wordpress.com/2011/11/29/kode-etik-profesi-akuntansi/

Pengertian Etika, Perbedaan Hedoisme dan Egoisme

Nama : Stephanie Octaviani Kelas : 4EB19 Npm : 21209655 Mata kuliah : Etika Profesi Akuntansi Dosen : Delvita Dita Putri A PENGERTIAN ETIKA Rosita noer Etika adalah ajaran (normatif) dan pengetahuan (positif) tentang yang baik dan yang buruk, menjadi tuntutan untuk mewujudkan kehidupan yang lebih baik. Etika (Yunani Kuno: "ethikos", berarti "timbul dari kebiasaan") adalah cabang utama filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai standar dan penilaian moral. Etika mencakup analisis dan penerapan konsep seperti benar, salah, baik, buruk, dan tanggung jawab. Drs. O.P. Simorangkir Etika atau etik sebagai pandangan manusia dalam b erperilaku menurut ukuran dan nilai yang baik. Drs. Sidi Gajalba dalam sistematika filsafat Etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal. Drs. H. Burhanudin Salam Etika adalah cabang filsafat yang berbicara mengenai nilai norma dan moral yang menentukan perilaku manusia dalam hidupnya. Kamus Besar Bhs. Indonesia (1995) Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat. Maryani & Ludigdo (2001) “Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi”. PERBEDAAN HEDOISME DAN EGOISME Hedonisme adalah pandangan hidup yang menganggap bahwa orang akan menjadi bahagia dengan mencari kebahagiaan sebanyak mungkin dan sedapat mungkin menghindari perasaan-perasaan yang menyakitkan. Hedonisme merupakan ajaran atau pandangan bahwa kesenangan atau kenikmatan merupakan tujuan hidup dan tindakan manusia. Kata hedonisme diambil dari Bahasa Yunani ἡδονισμός hēdonismos dari akar kata ἡδονή hēdonē, artinya "kesenangan". Paham ini berusaha menjelaskan adalah baik apa yang memuaskan keinginan manusia dan apa yang meningkatkan kuantitas kesenangan itu sendiri. EGOISME Egoisme adalah sikap (kelakuan) yang mementingkan diri sendiri atau menganggap diri sendiri lebih penting daripada orang lain. Egoisme adalah cara untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi seseorang dan pentingnya - intelektual, fisik, sosial dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umunya dan hanya memikirkan diri sendiri Egois ini memiliki rasa yang luar biasa dari sentralitas dari 'Aku adalah':. Kualitas pribadi mereka Egotisme berarti menempatkan diri pada inti dunia seseorang tanpa kepedulian terhadap orang lain, termasuk yang dicintai atau dianggap sebagai "dekat," dalam lain hal kecuali yang ditetapkan oleh egois itu. Teori eogisme atau egotisme diungkapkan oleh Friedrich Wilhelm Nietche yang merupakan pengkritik keras utilitarianisme dan juga kuat menentang teori Kemoralan Sosial. Teori egoisme berprinsip bahwa setiap orang harus bersifat keakuan, yaitu melakukan sesuatu yang bertujuan memberikan manfaat kepada diri sendiri. Selain itu, setiap perbuatan yang memberikan keuntungan merupakan perbuatan yang baik dan satu perbuatan yang buruk jika merugikan diri sendiri. Kata "egoisme" merupakan istilah yang berasal dari bahasa latin yakni ego, yang berasal dari kata Yunani kuno - yang masih digunakan dalam bahasa Yunani modern - ego (εγώ) yang berarti "diri" atau "Saya", dan-isme, digunakan untuk menunjukkan sistem kepercayaannya. Dengan demikian, istilah ini secara etimologis berhubungan sangat erat dengan egoisme filosofis. Menurut pendapat saya tentang Hedoisme itu sifat yang baik karena sifat hedoisme itu mencari sebuah kebahagian dengan menghindari perasaan yang akan menyakitkan dirinya ataupun menyakitkan orang lain. Sedangkan sifat Egoisme itu sifat yang tidak baik yang lebih mementingkan dirinya sendiri tanpa peduli dengan orang lain. Sumber: http://id.shvoong.com/social-sciences/psychology/2292935-pengertian-egois/#ixzz28Vnzj1sH http://id.wikipedia.org/wiki/Hedonisme http://rocknrollhidupku.blogspot.com/2009/10/pengertian-etika-menurut-para-ahli.html

LIMITED COMPANY

Nama : Stephanie Octaviani Kelas : 3Eb19 Npm : 21209655 Pelajaran : Bahasa Inggris Bisnis 2 Dosen : Wijanarko Agus Wibowo, MHUM LIMITED COMPANY A limited company is a company in which the liability of the members or subscribers of the company is limited to what they have invested or guaranteed to the company. Limited companies may be limited by shares or by guarantee. And the former of these, a limited company limited by shares, may be further divided into public companies and private companies. Who may become a member of a private limited company is restricted by law and by the company's rules. In contrast anyone may buy shares in a public limited company. Limited companies can be found in most countries, although the detailed rules governing them vary widely. It is also common for a distinction to be made between the publicly tradable companies of plc type (for example, the German Aktiengesellschaft (AG), Czech a.s. and the Mexican, French, Polish and Romanian S.A.), and the "private" types of company (such as the German GmbH, Polish Sp. z o.o., the Czech s.r.o. and Slovak s.r.o.). Kinds Private company limited by guarantee Main article: Private company limited by guarantee A company that does not have share capital, but is guaranteed by its members who agree to pay a fixed amount in the event of the company's liquidation. Charitable organisations often incorporate using this form of limited liability. Another example is the Financial Services Authority. In Australia, only an unlisted public company can be limited by guarantee. Private company limited by shares Main article: Private company limited by shares Has shareholders with limited liability and its shares may not be offered to the general public. Shareholders of private companies limited by shares are often bound to offer the shares to their fellow shareholders prior to selling them to a third party. Public limited company Main article: Public limited company Public limited companies can be publicly traded on a stock exchange — similar to the U.S. Corporation (Corp.) and the German Aktiengesellschaft (AG). In specific countries United Kingdom The registration of companies in the United Kingdom is done through Companies House, which operates offices in London, Cardiff, Nantgarw, Edinburgh and Belfast. Prior to 1 October 2009 the registration of companies in Northern Ireland was the responsibility of the Department of Enterprise, Trade and Investment (a department of the devolved government). On the commencement of the Companies Act 2006 Northern Ireland's previously distinct company law was repealed and the new companies code instituted by that Act was extended to Northern Ireland. Canada In Canada, a person wishing to register a limited company must file Articles of Incorporation with either their provincial government or the federal government. Australia The private company equivalent in Australia is the Proprietary Limited company (Pty Ltd). An Australian company with just Limited or Ltd at the end of its name is a public company, such as a company listed on the ASX (although public companies can be, and often are, unlisted). Australia does not have a direct equivalent to the plc. A shareholder in a limited company, in the event of its becoming insolvent (equivalent to bankruptcy in the U.S.) would be liable to contribute the amount remaining unpaid on the shares (usually zero, as most shares are issued fully paid). 'Paid' here relates to the amount paid to the company for the shares on first issue, and not to be confused with amounts paid by one shareholder to another to transfer ownership of shares between them. A shareholder is thus afforded limited liability. United States In United States the expression corporation is preferred to limited company (because corporations there have limited liability). A limited liability company (LLC) is a different entity. However, some states permit corporations to have the designation Ltd. (instead of the usual Inc.) to signify their corporate status http://en.wikipedia.org/wiki/Limited_company Limited Company The term ‘limited company’ is most often associated with businesses registered in the United Kingdom. The registration of all companies in the United Kingdom is done through Companies House. Limited companies are registered in such a way to ensure its owners have limited liability, in other words, it is classed as a separate legal entity to its owner. This means that if anything was to go wrong with the company i.e. bankruptcy or any other financial stress, then it would only be the assets of that company that were affected, the owner would not be liable to pay and their personal assets would be protected. This means that any money made by the company belongs to that company and not the owner. Therefore, if you set up a limited company and want to take an income from the money earned you must essentially employ yourself through the company and take a wage through payroll. The owners can also take money from the company profits by declaring dividends. This can be more tax efficient than taking a salary. Limited companies are owned by shareholders and ran by directors, and there is no limit on how many of each there is in one company. In smaller companies however, it is often the case that the shareholder is also the director. Ownership of a limited company can also be easily transferred which is another reason why they are popular. http://www.theaccountancy.co.uk/articles/limited-company-definition-179.html Limited Company A Limited Liability Company, quite simply is a company whose liability is limited. That’s the short version. The longer version is that a limited company is a type of company which when set-up allows an entrepreneur to keep their own assets and finances separate from the business itself. This means that people who have invested in the business (the shareholders) are only responsible for any company debts up-to the amount that they have invested and no more. It is therefore a good way for a business to get investment without risk to a personal wealth. Essentially a Limited Company is seen as an entity in its own right, which can be subject to legal action. As a separate body, a limited company can even be the director of another company. The Company Types Public Limited Companies – also known as PLCs, Public Limited Companies are businesses which have been established with at least 2 shareholders with at least £50,000 worth of shares issued. Private Limited Companies – are similar to public companies but can be run with just one member and cannot trade shares to the public to raise capital. Public Limited Companies – usually only created for very specific reasons, these sorts of companies are far less common. Formation In order to set-up a Limited Company, there are a few criteria that first have to be satisfied. These are laid out by The Companies Act 2006. Firstly, the Company must be registered with Companies House. TheCompanyWarehouse.co.uk is here to help entrepreneurs who are planning to set-up a limited company, we know what is required by the government and can offer a number of services to help new start-ups register their business and succeed in the marketplace. We have a number of company formation packages, allowing you to start-up your business, from as little as FREE (subject to T&C’s). The second requirement is that the company must have at least one Director (or two for a PLC) who is at least 16 years of age (since October 2008). Previously under the Companies Act 1985 a Director could be any age up-to 70 years old. The new Act has removed this as it was being abused by companies, have directors under 16 years of age. This was changed by The Companies Act 2006, at the same time removing the maximum age limit. All company directors under 16 are now void. The Management The director(s) run the business, the shareholders fund it and reap the rewards. The Company will be taxed on its trading profits and will have to charge VAT on services/products it offers where relevant. Our VAT registration service makes this process simple, be sure to read our guide on VAT and the different rates that might apply to your business, including how to reclaim it. Our accountancy service will help you manage the business accounts and keep the business in proper shape. Advantages of a Limited Company Limited Liability – The obvious advantage of a Limited Liability Company is the financial security that comes with business. As already mentioned, the Company’s shareholders will only be liable for any debt the company accrues according to the levels of their own investment and no more. This can provide a comfortable feeling of security for investors in the Company. Separate Entity – Due to its very nature, a limited company is deemed to be a separate legal entity from its owners. This has several advantages, including the fact that the company will exist beyond the life of its members. If they retire or die, the company will continue to exist and operate. This ensures security for employees and other members and also is an advantage which other legal forms of business are not subject to. Taxation and Tax Advantages – Limited Companies are only taxed on their profits (usually at a rate of 21%) and as such are not subject to the higher (personal) tax rates placed on sole traders or partnerships which can reach 40%. There are ways to use the limited company form to benefit the members/directors and their interests. If you are forming and running a limited company, you are recommended to pay yourself at minimum wage levels. This allows you to take advantage of the fact that the personal allowance level is £6,475. So you are required to earn over this amount before you will pay income tax on it. When you consider that income tax rates are: • 20 % on earnings up to £37,400 and; • 40% on earnings over £37,400 Then you can see the advantage of paying yourself in dividends instead of in the form of a pay packet (in the normal sense), especially when you consider that tax on dividends is only 10% and there are no NI (national insurance) charges on them! There are complexities involved where you wish to pay a pension for your retirement, but if you consider that dividends can be paid at any time during the company’s financial year (as many times as you like) it actually makes this method of paying yourself (and other members) more preferable. It also gives you further incentive to work hard to make a profit with the company, as dividends payments are made up of distribution of the company’s profit. Not Using a Company Car – Many people take pride in their company car. However, as the owner of a limited company, you are actually better off not purchasing and running a company car, but instead using your own personal car for business purposes. In this way you can charge the mileage accrued on business travel to the company which allows you to benefit from tax free fuel and the costs are actually tax deductible to the company, so you benefit in two ways. Using Your House – Starting out as a small company, you may not be able to afford to lease or buy premises to run your business from. The good news is, you can run the business from your house and claim back for the cost of doing so. If you use 1 room in your home for business purposes then you have to calculate the cost of that room by working out the costs of the house in general (water, electricity, heating, council tax and rent or mortgage interest (not the mortgage payments themselves)) then dividing that number by all the rooms in the house to give you the amount you can claim back. Ownership and Control – In the case of Private Limited Companies, the Directors are also usually the main shareholders of the Company. Thus both the ownership and control of the business remain in their hands. Decisions can be made quickly and easily, with little fuss, allowing for a more successful business management platform. Company Name – Part of registering a Limited Company, includes the registration of a Company name. This name will help identify the business in the marketplace, separating it from other Companies and protecting it. If you are thinking of setting up a Limited Company, use our FREE Company Name Search tool to ensure your chosen business name is available, then register it for FREE! A Company name is protected from the registration date, yet a Limited Company is not legally required to begin trading on that date, so registration can be a good way to secure a name for future use. Employee Shareholders – In some instances employees can purchase shares (or be granted shares via a company share scheme) and become shareholders of the company. This is good as it rewards the employee’s for their work, providing extra motivation beyond a mere salary. Not only will they have a vested interest in seeing the business succeed, but they will have a say in how it is run. Benefits of a Limited Company There are many benefits of a limited company; these are just a few that you might consider before forming a new company. Easy Formation Private Limited Companies benefit from a quick and easy to set-up. With The Company Warehouse, you can form a Private Limited Company from FREE, including a business bank account. Our Company Formation Packages include everything you need in starting a new limited company and benefit from a very quick formation time of between 2 and 5 hours. Limited Liability The obvious benefit of a Limited Liability Company is the financial security that comes with business. The Company's shareholders will only be liable for any debt the company accrues according to the levels of their own investment and no more. This can provide a comfortable feeling of security for investors in the Company. Financing (Public Limited Companies) Due to the nature of the PLC's, they can benefit from raising finance where it is needed by the sale of shares. If the company gets into financial trouble or wishes to expand, it can simply raise more funds by selling more shares. ‘Limited Title’ As part of the incorporation, the newly formed Company benefits from the use of the title ‘Ltd’ or ‘Limited’ as part of its trading name. This adds an air of professionalism to a Company, presenting a better image for the public which might result in improved turnover and profit in the long term. Company Logo's and a Corporate identity are an important part of the Company formation and success, allowing a Company to display its title on letter heads, websites, business cards and other related materials. Our Corporate Identity package will fulfill this need and our Trademark registration scheme will satisfy your other related needs. Registered Office Previously the Directors home address had to be registered as part of setting up the business and as such, was discoverable by members of the public. The recently fully implemented Companies Act 2006 has changed the law so Companies may now instead use a 'Registered Office'. This address must be registered with Companies House and used in all business correspondence. The benefit of this to a limited company is it allows a director to keep their personal details separate from the business. It is still a requirement that the directors register their personal details, but as such they are not disclosed to the public. Our Registered Office Service allows you to do just this, we will specify an address for you and forward on up-to 10 pieces of legal or statutory mail to an address of your choice. Profit Distribution Profits made by the Company will be distributed to the shareholders in the form of dividends. This allows them to reap the benefit from their investment(s) in the limited company. Ownership and Control Private Limited Companies benefit from flexibility in control and ownership. This is due to the fact that the Directors are also usually the main shareholders of the Company. Thus both the ownership and control of the business remain in their hands. Decisions can be made quickly and easily, with little fuss, allowing for a more successful business management platform. Economies of Scale Generally speaking Public Limited Companies are larger entities. Thanks to their ability to raise funds by the sale of shares, they have a larger income and thus investment. As such, PLC's can take advantage of ‘economies of scale’ by buying goods in bulk, producing goods at a lower cost, thus cutting costs and making larger profits in the long term. Company Name Part of company formation, includes the registration of a company name. A registered company name is a simple benefit for any company offering protection to a company and helping identifying the business and separating it from the competition in the marketplace. If you are thinking of setting up a Limited Company, use our FREE company name search tool to ensure your chosen business name is available, and then register it for FREE! A Company name is protected from the registration date, yet a Limited Company is not legally required to begin trading on that date, so registration can be a good way to secure a name for future use. Separate Entity Being a separate legal entity, the Limited Company will benefit from a continued existence even after the death of the shareholders and/or directors. Succession Linked to the above, a limited company benefits from ‘succession’ in that the ownership of the business can easily be transferred to someone else in the event of the current owner wishing to step down or retire. Name Change Section 79 of the Companies Act 2006 means that a company can now set its own procedures for changing its name. This might be important where a Company needs to re-brand to meet changes in the market, expansion into the foreign market or even where there has been a complaint about their current chosen name. This is a simple advantage to any Company operating in the UK. We offer a Company Name change service which will allow you to correctly and legally register your new name in order to trade properly. Share Types Another benefit of limited companies lie with their issue of shares. Limited Companies have the power to issue a number of different share classes. ‘Ordinary’ shares have no special rights or restrictions, ‘preference’ shares are given precedent during the annual payment of dividends, ‘redeemable’ shares can be bought back by the company, while ‘participating’ shares pay a dividend only if the company's profits reach a specified level. Flexibility of Objectives Historically Limited Companies were required to set the objectives of their business (referred to as ‘objects’) in their Memorandum of Association. This amended by Section 31 of the Companies Act 2006, which now allows Companies to have unrestricted objects if it so chooses, leaving them free to operate in many areas and markets. Company Property Property of the Company belongs to the Company and not the members. Thus, the property is not affected by any changes in the ownership of the Company by purchase or sale of shares. Taxation One of the benefits of being a limited company is only being subjected to tax on the company profits (usually at a rate of 21%) and therefore not subject to the higher (personal) tax rates placed on sole traders or partnerships which can reach 40%. Tax Relief Limited Companies (especially small and medium sized new start up's) are eligible in certain circumstances for benefits in the form of tax relief on spending they have made on research and development. In much the same way there are ‘capital allowances’ made to business for investment in equipment and premises, whereby companies can write off the cost of the purchase against their taxable income. This is known as an ‘annual investment allowance’ and a company can claim on the first £50,000 it spends on this area. Environmentally Friendly Company Cars Company cars with CO2 emissions less than 160gm/km and used exclusively for business are also viable for tax relief. Especially where such vehicles are fuelled by hydrogen or natural gases in an environmentally friendly way. Refuelling equipment is also included in this relief. Regenerating Company Premises In certain disadvantaged areas, companies can claim allowances on any costs of converting business properties which have been vacant for a year or more. Business Grants and Support Small and medium sized companies can take advantage of government schemes in regards to grants and other forms of support. ‘Solutions for Business’ are specifically aimed at assisting new business in a variety of areas, encouraging growth and expansion within the UK. There are many areas covered by the support, including grants for research and development, among other things. Disadvantages of a Limited Company Cost – Some people will have you believe that a Limited Company is expensive to set-up. Not so! Our Company Formation packages start from as little as FREE! And include many related services and products that would cost you highly elsewhere. Complex Accounts – There are more complex and restrictive rules governing the accounts and bookkeeping of Limited Companies than sole traders (for example). The Company is expected to produce years accounts incorporating a double entry format, balance sheets and other notes. With the (generally) larger nature of a Limited Companies business this can be a time consuming and costly undertaking. The Company Warehouses accountancy service is custom made to ease the burden on Limited Companies. Our low-cost, competitively priced service will take hold of the accounting reigns and allow you to remain free to concentrate on the running of the business. Restricted Capital Raising – For Private Limited Companies, there is a restriction on the raising of capital via sale of shares. As mentioned, PLCs can gain further funding by the sale of shares, but thi ability is lost to Private Limited Companies whose shares are restricted. Dilution of Powers – Due to the nature of Public Limited Companies, sometimes disputes will arise between Directors and Shareholders as their ideas of what is best for the company vary. Sale of shares to increase company funds will further dilute the management, as more and more people have a say in how the company is run. There is also a risk (since Companies can buy shares) that a takeover might occur this way. As you can easily see, the advantages of a Limited Company, far outweigh the disadvantages. So if you are look to set-up a company, why not let www.TheCompanyWarehouse.co.uk help you? Our expert team have been helping entrepreneurs from all over the Country form successful businesses for years. Our Company Formation Services are the lowest priced around and as you can see from the table below we provide a wealth of extras included to help you on your way to success. http://blog.thecompanywarehouse.co.uk/2010/02/03/advantages-and-disadvantages-of-a-limited-company/

Nama : Stephanie Octaviani Kelas : 3eb19 NPM : 21209655 Tugas : Bahasa inggris bisnis 2 DIALOGUE TODAY ISSUE Fani : hi guys, what you guys name? Feril : My name is Feril. Fina : My name is Fina. Fani : feril and fina do you guys know about the lattest news Fina : I think today's latest news is the news about fuel prices will rise again Feril :yes, the president said, “world oil prices rise again, so would the fuel oil prices rose again.” Fani : What impact do you think will happen when oil rises.? Fina : The first immediate impact is the rising price of goods, especially foods. Feril : Another impact is the rising cost of transportation and distribution of goods and services Fani : In addition, the increase in fuel oil will increase the rate of inflation, purchasing power declined, almost certainly will increase the number of poor people Feril : Not surprisingly, if any government plans to increase fuel oil, will be greeted with a rejection of the various groups Fina : yes i watch the news about LSI survey results with respondents from all provinces in Indonesia, 86% of people reject the increase of fuel oil Fani : starting from experts and experts from various fields of science debate. Much of community activists and students staged protests in the streets, from peaceful marches to demonstrations that sometimes lead to anarchy was done. Several students were arrested for suspected involvement with a violent demonstration Feril : Fuel hike is a form of policies to improve the liberalization of oil and gas from the upstream - downstream committed by foreigners Fani : and of course the benefit is a foreign party and harmed its own people Fina : as well as women societies who most feel the impact of these increases that governs the management of family finances. With limited funds, the women will think how to pay for school children - children, family health costs, etc.. Feril : because to the action of the government peacefully rarely listen to the aspirations of its people as a form of alignments to the little people, the students conduct demonstrations of their aspirations in order to be considered by the government. Fina : There is no intention of students to do a demo to violence. It's just a very dynamic field conditions, there are things that can’t be expected that sometimes leads to anarchism Fani : yes, very true Feril : Actions by the community that cannot be prevented Fani : yes, If the government is entitled to make a policy of fuel oil increases, the public is also entitled to ask what is the reason oil prices could rise Fina : Indonesia oil resources in the future will be more exhausted if the Indonesian people always buy the fuel is continuously Feril : society should reduce the use of fuel oil and find alternative fuels, so fuel in Indonesia is not quickly exhausted Fani : and finally called on all parties to scrutinize and monitor the developments, as well as wary of the government's efforts to raise fuel oil without the approval of Parliament. People must be aware of their rights have been violated by the government Fina : the conlusion I can take from our conversation is, Fani said, “There is no intention of students to do a demo to violence. It's just a very dynamic field conditions, there are things that can’t be expected that sometimes leads to anarchism”. And its because as Feril said about, “if any government plans to increase fuel oil, will be greeted with a rejection of the various groups.”. I wish there’ll be a conclusion about this matter Feril & Fani : Agree

SURAT BALASAN PENOLAKAN PENAWARAN MOUNTLEBAND CORPORATION 109 THE FIFTH STREET SINGAPORE 009 Your Ref. : No. 028/DT/SP/1991 23 Maret 2004 Our Ref. : No. 042/SP/PM/1991 PT. Cahaya Abadi Jl. Sentosa Raya No 123. Tlp.021-45678193 Bandung 14657, West Java Indonesia Dear Mrs Stephanie, I hereby respond to the offer letter requesting the computer a few days ago. I thank you for your interest to become an agent for my company's overall product. But then, there are agencies that offer computer company first. I hope you can come back to this company and your offer. Most likely I will consider your offer. for your attention I thank you. Sincerely Yours, Dimas Setya Direktur Nama :Stephanie.Octaviani Kelas : 3EB19 Npm : 21209655 Dosen : WIJANARKO AGUS WIBOWO, MHUM. Mata kuliah : Bahasa Inggris Bisnis 2

SURAT BISNIS PENAWARAN PT. CAHAYA ABADI Jl. Sentosa Raya No 123. Tlp.021-45678193 Bandung 14657, West Java INDONESIA Ref. No. 028/DT/SP/1991 11 Maret 2004 Mountleband Corporation. 109 The Fifth Street, Singapore 009 Dear sir, With this letter, first let us introduce our company. Our company named PT LIGHT ABADI we are computer distributor. According to the information we got from tempo newspaper, your company Mountleband Corporation was in need of new computers, for your new company in Singapore. regarding to that, allow us to offer several computer products that we sell. Together with this letter we attach a list and prices of our products. If your company need our services, then you can contact us via telephone number 021-4562738 and we are ready to serve the needs of your company. Our computer prices starts from $ 500. We will give special discount for your company when ordering more than 10 computer units starts from $ 150. We hope that this offer can proceed in the form of a mutually beneficial partnership for both parties. If you are interested in our product offering, we are ready to talk more about our computer products. Thus we submit the offer letter,thank you for your attention to our letters. Sincerely Yours, Stephanie Octaviani Marketing Manager Nama : Stephanie octaviani. Kelas : 3EB19. NPM : 21209655. Dosen : WIJANARKO AGUS WIBOWO, MHUM. Mata kuliah : Bahasa Inggris Bisnis 2

PERBEDAAN ANTARA KAU DAN AKU Clara adalah seorang putri dari keluarga kaya raya, semua kehidupan dia sangat tercukupi dan telah dipenuhi oleh orangtuanya. Akan tetapi keluarganya sudah tidak utuh lagi. Ke dua orang tuanya telah berpisah. Dan clara tinggal bersama ibunya. Dia di besarkan oleh ibunya. Dan tidak lama setelah ibunya berpisah, ibunya pun menikah lagi. Dan clara mempunyai seorang ayah baru. Ayah tirinya sangat menyanyangi dia. Dia anak satu-satunya di keluarganya. Dia anak tunggal. Sehingga orangtuanya akan menyediakan apa saja yang di perlukan oleh clara. dia beranjak dewasa, dan dia pun berkuliah di kedokteran. Dia mempunyai pacar yang tidak seiman. Mereka menjalin hubungan tanpa orangtua clara tahu. Clara beragama non muslim dan dimas pacar clara beragama muslim. Dimas dari keluarga sederhana, tidak seperti clara. akan tetapi Mereka saling mencintai dan jatuh cinta. Dimas berkuliah di jurusan arsitektur. Hubungan mereka harmonis, walau terkadang ada masih pertengkaran dia antara keduanya. Sampai mereka berdua lulus, mereka masih berhubungan. Pada suatu hari dimas berbicara kepada clara. “ clara, aku mau menemui kedua orangtuamu untuk memberi tahu hubungan kita”. “ apakah kamu sudah siap dengan semua resikonya nanti, jika kamu bertemu dengan kedua orangtuaku?” tanya clara. Orangtua clara yaitu ibunya sangat tegas dan ibunya tidak akan merestui hubungan mereka berdua, karena perbedaan agama tersebut. “ saya siap dengan semua resikonya, saya sangat menyanyangi dan mencintaimu”jawab dimas. “ saya juga sangat mencintai dan menyanyangiMu ” ucap clara dalam hati. Lalu clara menemui dimas dengan keluarganya. Dimas pun bertemu dengan keluarganya clara. “ selamat siang tante ” ucap dimas. “ siang ” jawab ibunya clara. “ saya dimas, saya datang kesini karena saya ingin memberitahu kalau saya adalah pacar dari anak tante ” Ucap dimas. “ sejak kapan kalian berpacaran ? ” Tanya ibunya clara. “ sejak kita masih kuliah tante ” jawab dimas. Di rumah clara dimas pun di ajukkan pertanyaan yang banyak oleh orangtuanya. Dan akhirnya pun ibunya tahu kalau dimas tidak seagama dengan clara. dimas pun di nasehati oleh orangtuanya clara. clara juga di nasehati oleh orangtuanya. Tetapi karena clara sangat mencintai dimas, dia tidak ingin putus dengan dimas. Dan akhirnya mereka berhubungan tanpa sepengetahuan orangtuanya clara lagi. Lalu dimas memperkenalkan keluarganya ke clara. dan clara pun berkenalan dengan orangtuanya dimas. Orangtua dimas memperlakukan clara sangat baik. Mereka di restui hubungannya oleh orangtuanya dimas. Lama hubungan mereka berjalan orangtua clara mengetahui kalau anaknya masih menjalin hubungan dengan dimas. Pada suatu hari mereka ingin merencanakan pernikahan, clara sudah berpindah agama menjadi muslim mengikuti dimas. Ibunya clara mengetahui kalau clara pindah agama, ibunya sangat marah kepada clara dan juga dimas. Mereka pun bertengkar. Sampai akhirnya mereka yang ingin merencanakan pernikahan diam-diam tanpa sepengetahuan ibunya clara pun batal. Dan dimas dibawa oleh orangtuanya clara ke kantor polisi. Dan dimas dituduh telah menculik clara. akan tetapi clara membela dimas dikantor polisi. Dan setelah perdebatan panjang akhirnya clara di bawa pulang oleh kedua orangtuanya. Pada sampai dirumahnya clara di marahin oleh ibunya karena dia telah berpindah agama tanpa persetujuan orangtuanya juga karena dia akan menikah dengan dimas tanpa persetujuan orangtuanya terlebih dahulu. Clara menangis semalaman di kamarnya. Clara dilarang keluar rumah oleh orangtuanya dan dilarang menemui dimas. Dia sangat depresi dengan kejadian malam itu. Clara tidak mau makan dan mandi. Clara hanya diam, dia tidak menjawab setiap omongan yang keluar dari ibunya. Dia sangat kecewa dengan perlakuan ibunya terhadap dimas. Dia hanya memikirkan keadaan dimas tanpa memikirkan keadaan dirinya. Pada suatu hari adik sepupunya datang menemuinya, melihat keadaan kakak sepupunya. Lalu adiknya membujuk kakaknya dan mengajak kakaknya bercanda dengannya. Akhirnya clara mau makan setelah di bujuk oleh adiknya dan clara mau mandi. Setelah selesai semuanya clara pun hanya mau berbicara kepada adiknya. Dia tidak mau berbicara selain dengan adiknya. Adiknya pun mendengarkan segala keluh kesahnya sambil menghibur kakaknya. Kakaknya pun tertidur di pundak adiknya. Lalu adiknya membaringkan dia ke bantal agar tidak sakit dan pegal kepalanya. Sore hari telah tiba, adiknya mau pulang ke rumahnya. Lalu kakak sepupunya kembali hanya terdiam. Adiknya sangat khawatir dan tidak tega meninggalkan kakak sepupunya hanya sendiri dan terdiam, tanpa ada tawa. Adiknya berjanji akan datang kembali untuk bermain kembali dengan clara. walau hanya kakak sepupu, adiknya sangat menyanyangi clara. dia menginginkan kakaknya kembali ceria seperti dahulu. Dan clara pun dibawa oleh orangtuanya ke luar negeri. Clara dibawa oleh orangtuanya untuk menjauhi clara dengan dimas. Akan tetapi akal clara tidak sedikit, dia selalu mempunyai ide-ide cerdik melebihi ibunya. Clara masih tetap berhubungan dengan dimas walau dia telah dibawa pergi jauh. Clara selalu menelepon dimas untuk menanyakan kabarnya. Clara pun memberi tahu bahwa dia telah dibawa pergi oleh orangtuanya keluarga negeri. Dan clara menyuruh dimas untuk menyusul clara, dan menyuruh dimas untuk bekerja di Negara tersebut saja. Sambil menjemput clara pulang ke Indonesia. “ dimas kamu kesini dong, kalau kamu mencintai saya jemput saya dan susul saya ke sini ” ucap clara. “ saya tidak mempunyai uang banyak, kalau saya kesana, saya harus mengumpulkan uang dulu dari kerjaan saya dan saya harus menyelesaikan pekerjaan saya ini ” jawab dimas. dimas ingin bertanggung jawab atas segala pekerjaan yang sudah dia ambil dan kerjakan. Tapi clara masih sangat menginginkan dimas untuk datang dan menjemputnya. Lalu clara mencoba berbicara dan membujuk dimas untuk datang menyusulnya. “ dimas kesini, jemput saya dan mari kita selesaikan masalah ini dengan orangtua saya, agar kita dapat berhubungan kembali ” kata clara. “ insya allah ” jawab dimas. Dan sampai sekarang dimas belum datang untuk menemui clara. juga hubungan mereka berdua masih belum ada kejelasannya. Kalau ibunya clara masih belum merestui mereka berdua. Dan dengan sabar mereka mencoba untuk mengambil hati dan membujuk orangtua clara untuk merestui hubungan mereka. Nama : Stephanie octaviani Kelas : 3EB19 Npm : 21209655 Pelajaran : bahasa Indonesia 2 Dosen : Diah Nurmalasari, SPd