Kasus manipulasi laporan keuangan Enron

Perusahaan Enron harus gulung tikar pada tahun 2001 dengan harga saham hanya 26 sen setelah diketahui adanya penyimpangan dan pelanggaran yang dilakukan Enron yang melibatkan jasa akuntasi publik "A".

Enron telah melakukan manipulasi terhadap laporan keuangan dengan cara menaikkan pendapatannya senilai US$650 juta dan menyembunyikan utangnya sebesar US$1,2 miliar. "A" yang melakukan audit internal dan audit external untuk Enron termasuk untuk kantor-kantor cabang Enron dipersalahkan karena turut membantu proses rekayasa laporan keuangan selama bertahun-tahun. 

Manipulasi laporan keuangan yang dilakukan Enron selama bertahun-tahun ini akhirnya mulai terungkap ketika "S" salah eksekutif Enron melaporkan praktek curang tersebut. 

Setelah terungkapnya kasus ini, pemerintah AS menerbitkan Sarbanes-Oxley Act (SOX) guna melindungi para investor dengan cara meningkatkan akurasi dan reabilitas pengungkapan yang dilakukan secara publik. Selain itu, dibentuk pula PCAOB atau yang disebut Public Company Accounting Oversight Board.

Kesimpulan:

Kecurangan yang dilakukan oleh "A" telah melanggar prinsip etika profesi, diantaranya yaitu melanggar prinsip integritas dan perilaku profesional. "A" tidak dapat memelihara dan meningkatkan kepercayaan publik dan tidak berperilaku profesional serta konsisten dengan reputasi profesi dalam mengaudit laporan keuangan perusahaan Enron dengan melakukan manipulasi data. 

sumber: 

http://en.wikipedia.org/wiki/Enron_scandal

http://www.britannica.com/EBchecked/topic/1517868/Enron-What-Happened-Year-In-Review-2002

Punctuation

Punctuating : Quotation Marks

Use quotation marks [ “ ” ] to set off material that represents quoted or spoken language. Quotation marks also set off the titles of things that do not normally stand by themselves: short stories, poems, and articles.

Where are you going asked the rabbit

• "Where are you going?" asked the rabbit.
• The rabbit asked, "Where are you going?"

I announced the dog loudly am going to hunt rabbits

• "I am going to hunt rabbits," announced the dog loudly.
• The dog announced loudly, "I am going to hunt rabbits."

That's very nice the rabbit said quietly where will you find them

• "That's very nice," the rabbit said quietly, "where will you find them?"
• The rabbit said quietly, "That's very nice, where will you find them?"
• "That's very nice, where will you find them?" the rabbit asked.

The dog replied knowingly there are dozens of them near the brook

• The dog replied knowingly, "There are dozens of them near the brook."
• "There are dozens of them near the brook," the dog replied knowingly.

Well the rabbit mumbled good luck in your hunting

• "Well," the rabbit mumbled, "good luck in your hunting."
• The rabbit mumbled, "Well, good luck in your hunting."
• "Well, good luck in your hunting," the rabbit mumbled.

Just a minute shouted the dog you look like you know something about rabbits

• "Just a minute," shouted the dog, "you look like you know something about rabbits."
• the dog shouted, "Just a minute, you look like you know something about rabbits."
• "Just a minute, you look like you know something about rabbits," the dog shouted.

Yes I do the rabbit said in a soft voice

• "Yes, I do," the rabbit said in a soft voice.
• The rabbit said in a soft voice, "Yes, I do."

Tell me what you know the dog roared

• "Tell me what you know," the dog roared.
• The dog roared, "Tell me what you know."

I know enough whispered the rabbit as she hopped off into the bushes to recognize a good escape when I see one

• "I know enough," whispered the rabbit as she hopped off into the bushes, "to recognize a good escape when I see one."
• The rabbit whispered as she hopped off into the bushes, "I know enough, to recognize a good escape when I see one."
• "I know enough, to recognize a good escape when I see one," the rabbit whispered as she hopped off into the bushes.

Contoh lowongan kerja dalam Bahasa Inggris

Accounting Manager Job (Accountant Job) (Consumer Goods), East Jakarta, Indonesia

Country:	Indonesia
Function:	Accounting & Finance
Industry:	Consumer Goods / FMCG
Position type:	Permanent
Salary:	Rp. 12.000.000 - Rp. 20.000.000
Created:	02 April 2014

Monroe Consulting Group is recruiting on behalf of a leading multinational garment manufacturing company in Indonesia. Our respected client is seeking an accounting (accountant) professional with at least 7 years’ experience in a similar job to join its Finance Department as Accounting Manager, to be based in East Jakarta, Indonesia. 

Key job responsibilities will include:

• Reporting to Finance Controller
• Plans, organizes, and administers the operations of an accounting department
• Responsible for developing and maintaining accounting principles, practices and procedures to ensure accurate and timely financial statements 
• The Accounting Manager is directly responsible for management and control of the following critical functions of the Accounting Department:
• Financial Report
• Account Receivable
• Account Payable
• Tax Compliance
• Cash Flow Management
• Cost Analysis
• Actual, Forecast, Budget

Requirements:

• Bachelor degree in Accounting 
• No older than 33 years of age
• At least 2 years as Finance and Accounting Manager in  manufacturing industry 
• Able to speak English 
• Experience dealing with pressures and deadline 
• Good personal and interpersonal skills 
• Willing to work in Cakung, East Jakarta

All applications will be treated in the strictest of confidence. 

Source :

http://www.monroeconsulting.com/job/Indonesia/Accounting-Manager-Job-Accountant-Job-Consumer-Goods-East-Jakarta-Indonesia/9891

Contoh surat lamaran kerja dalam Bahasa Inggris

Tricia Margareth & Victoria Kristi

Citra Garden3 B6/3 Street 

Jakarta, Indonesia

BakaHat16@gmail.com

April 11, 2014

Re: Application for tax accountant position

Enc. CV

Ref.: 5622332np

Dear Sir or Madam:

I am pleased to apply for the position of tax accountant advertised by your company. I obtained your contact information through the Monroe Consulting website, and would like to express my interest in working with your company. I graduated in May 2007 from the Gunadarma University with a dual major in Accounting and Finance, and I have taken the CPA exam.

Currently I am working for Southern Manufaturing where I am exposed to many aspects of accounting in the corporate environment. Furthermore, I have seven years of diverse experience in accounting as well as leadership roles where I used my analytical skills to improve cost saving strategies within the company. Also, my experience with Southern Manufacturing has helped me develop my communication skills and taught me how to handle stressful situations while working in a very fast-paced environment.

I am confident that the combination of practical work experience and educational background has prepared me well for making a strong contribution to FMCG. Having received my accounting education from one of the top 20 University, I understand the level of professionalism, communication and work ethic required for long-term success in the field.

Please call me at 081533367103 or e-mail me at BakaHat16@gmail.com to arrange a convenient time when we may meet to further discuss my background in relation to your needs. Thank you for your time and consideration, I look forward to hearing from you.

Sincerely,

Tricia & Victoria