MODAS ETPROF

8/16/2019 MODAS ETPROF

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CHAPTER 1

INTRODUCTION

1.1 Background

The professional carries additional moral responsibilities to

those held by the population in general and in society. This is

because professionals are capable of making and acting on informed

decisions in situations that the general public cannot, because they

have not received the relevant training. For example, a lay member

of the public could not be held responsible for failing to act to save a

car crash victim because they could not give an emergency

tracheotomy. This is because they do not have the relevant

knowledge. In contrast, a fully trained doctor (with the correct

equipment would be capable of making the correct diagnosis and

carrying out the procedure and we would think it wrong if they stood

by and failed to help in this situation. !ou cannot be held

accountable for failing to do something that you do not have the

ability to do.

"thics are rules and values used in a professional setting

(#hanging $inds, n.d.. In the workplace managers and supervisors

should set the standard for using ethics by showing respect, being

honest, and promoting trust. If the management team uses

unethical forms of communication, the team and business can fail.

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"thics are used worldwide in large companies and small businesses.

&romoting ethics in the workplace gives employees a sense of worth

and trust that can help the business and employees succeed

('oseph, 'oshua, ))). *ith ethical material we can implement in

company so the company have a roles that can be using by the

company. +o ethical profession must be maintained and

implemented by the company.

Today, a lot of employees that companies often violate the code

of ethics of the company. onesty and integrity are hallmarks of a

professional. ow can you expect the boss will trust you if you lack

integrity- Therefore, professional employees to be eroded, and

unethical company ust to satisfy their own interests. /ecause of

that, in this module assignment, writers want to analy0e codes of

conduct, violation of code of conduct by employees, punishment for

violation of code of conduct by employees, and recommendations

for violations as consultants to minimi0e violations.

1.2 Purposes of Wr!ng

The general purpose of writing is to ful1ll of $odule 2ssignment

of &rofessional "thics in sixth semester and we use /&3 (/adan

&emeriksa 3euangan as a sample of our obect $odule 2ssignment4

a. /&3 activities

b. /&3 codes of conduct

c. 5iolation of code of conduct by employees of /&3


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d. &unishment for violation of code of conduct by employees of

/&3

e. 6ecommendations for violations as consultants to minimi0e

violations

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1." #e!$odo%og&

The methodology will be used in the preparation of this $odule

assignment is as follows4

%. 8iterature study

2t this stage, conducted by reading and studying books,

textbook references, internet, maga0ines, and newspapers

associated with the writing of this $odule 2ssignment.

. Field studies

2t this stage of research conducted with the obect of research

went directly for the purpose of obtaining data and information

from the real situation.

7. 9ata collection

The data collection will be done by surveys to /&3 to gather

information that becomes the main source of research. In the

survey, will do the interviews and obtain several document

needed in preparation of $odule 2ssignment.

:. 9ata processing

6esults from the data collection process will then be processed

;. 2nalysis of data

In analysis of data, conducted several research related to /&3

activities, /&3 codes of conduct, violation of code of conduct by

employees of /&3, and last is our recommendations for

violations as consultants to minimi0e violations

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1.' (&s!e)a!*a!on

+ystematics of this paper is presented in four chapters to

simplify and clarify the discussion of this research. "ach subect <

each chapter include4

#2&T"6 % Introduction

In this chapter about the background

described, the formulation of a problem,

problem de1nition, obectives and bene1ts,

research methodology and systematics of

writing.

#2&T"6 Theories and #ompany &ro1le

This chapter explains the theory < the theory

adopted in this paper about professional

ethics of /&3, understanding of ethics,

professional sense, the principles of

professional ethics, and some general

principles of business ethics.

#2&T"6 7 2nalysis and Implementation

This chapter outlines the results of the

professional ethics assessment. In this

chapter will also discuss the orientation of

which can be made referrals for the

company to plan for future needs.

#2&T"6 : #onclusion and 6ecommendations

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This section will bring a conclusion based on

an analysis that has been undertaken.

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CHAPTER 2

THEORIE( AND CO#PAN+ PRO,I-E

2.1 T$eores

.%.% 9e1nition of "thics

"thics comes from the >reek word ?"thos@ which tells us

about customs or habits. In this sense ethics related to good

living habits, both to them and to society. "thics is also

associated with the norms, the way of good life, rules, and all

custom adopted and passed on from one generation to the next

generation.

"thics, also known as moral philosophy, is a branch of

philosophy that involves systemati0ing, defending and

recommending concepts of right and wrong conduct. The term

comes from the >reek word ethos, which means AcharacterA.

"thics is a complement to 2esthetics in the philosophy 1eld of

2xiology. In philosophy, ethics studies the moral behavior in

humans and how one should act.

In conclusion /usiness ethics (also corporate ethics is a

form of applied ethics or professional ethics that examines

ethical principles and moral or ethical problems that arise in a

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business environment. It applies to all aspects of business

conduct and is relevant to the conduct of individuals and entire

organi0ations. /usiness ethics has both normative and

descriptive dimensions. 2s a corporate practice and a career

speciali0ation, the 1eld is primarily normative.

"thics implicitly regulates areas and details of behavior

that lie beyond governmental control. The emergence of large

corporations with limited relationships and sensitivity to the

communities in which they operate accelerated the

development of formal ethics regimes.

.%. &rinciples of "thics

.%..% 9eontology &rinciple

9eontology derived from the word 'deon' which means

that the liability. This emphasi0es ethical obligation to act in

good human being. For example, an action would be

considered good business by deontology is not because of

the action it brings consequences for the perpetrators, but,

because the action was in line with the obligations of these

actors to provide better service to its customers.

9eontology ethics very stressed motivation, goodwill,

and strong character of the culprit. 2ccording to Immanuel

3ant (%B7:


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itself regardless of anything else. >oodwill is an absolute

requirement to act morally.

In brief, there are three principles that must be met4

% that an action has moral value, it must be executed by an

obligationD moral value of actions that do not depend on

the achievement of the obectives of the action but rather

depends on the goodwill that encourages a person to

perform that actionD 7 as a consequence of the second

principle, it is a necessary duty of actions taken based on

respect for universal moral law.

The moral law has been ingrained in everyoneEs heart

and because it is universal. 3ant, distinguishes between

command #onditional and command unconditionally.

#onditional command is a command that is done if people

want a result, while the unconditional command is a

command that executed it without any conditions.

.%.. 9eontology &rinciple

"thical teleology is a good measure of poor ethics by

divulging action obectives would be achieved by measures

based on it or the consequences caused by the action.

Teleology is more situational ethics with less ethical than

another for a purpose and eect an action depends on the

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particular situation. There are two schools of ethical teleology

to assess the merits of an action, the How of ethical egoism

and utilitarianism. In the opinion of ethical egoism action of

every person aims to pursue personal interests and promote.

.%.7 9e1nition of &rofession

The term EprofessionE we often hear in everyday life. It is

found especially in people who work. 2 profession is a vocation

founded upon speciali0ed educational training, the purpose of

which is to supply obective counsel and service to others, for a

direct and de1nite compensation, wholly apart from

expectation of other business gain. There are also two dierent

words such as professional and professionalism. &rofession can

be de1ned as the work done by relying on the expertise and

skills of high and involves personal commitment (moral. *hile

professionals are individuals, who are doing a ob diligently, and

seriously, using expertise and skills they have.

.%.: &rinciples of &rofessional "thics

6equirement of professional is closely related to

professional ethics. #ode of ethics that deals with ethical

principles, applied to a particular profession. ere are the

principles of professional ethics.

a. 6esponsibility principle

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2 professional will be responsible to his profession.

6esponsibility will continue to attach to the individual that

will unwittingly become a must do and will do if there is

guilt on the individual. 9oing something well is the

professional responsibility of the individual. They are doing

the best ob as possible as they can in order to create

maximum results for them and others. This activity will

continue, because he knows that his work is his own

responsibility.

b. &rinciple of 'ustice This principle requires the individual to be fair. Fair means

serving others without discriminating against anyone, do

not harm the rights and interests of certain parties,

especially the people it serves in order to undergo

profession. &rofessional person, who will not discriminate

against anyone whose quality of work faces.

c. &rinciple of 2utonomy&rinciple is needed by a professional. They want to be

given complete freedom in their profession. &rofessional

autonomy is very important so that the professionals can

develop their profession completelyD add the creativity and

innovation that is useful to society. &rofessional autonomy

is constrained by responsibility and commitment to the

development of the profession and its impact on society.

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&rofessionals can do their work autonomously and freely as

long as still within certain limits, not harmful to others and

do not interfere with the interests of others.

d. $oral Integrity &rinciple&rofessional person is one who has personal integrity and

high moral. +o on this principle of professionals required to

always keep his goodwill of either to yourself or others. e

would also feel required to keep himself working properly

so that professionalism does not deteriorate.

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.%.: &rinciples in /usiness "thic

In the running of our business, we are also tied to some

general principles of business ethics. These are general

principles that turn into special or business ethics.

a. &rinciple of 2utonomy2utonomous business people are people who are aware of

their responsibilities and obligations in the business world.

They know good or bad a ob they are doing and are

responsible for the risks of the ob the lifeboat. 2ctions

taken autonomously for example, in making decisions, a

businessman freed to determine a good decision for which

he was taken. *ithout autonomy or independence

businessmen would only be a robot to run all existing

demands. /ut freedom is not enough to warrant a person

can act ethically and autonomous. /ecause of the freedom

of the individual can act arbitrarily without regard to the

interests of others. /usinessman can be said to be

autonomous if their profession not only freely but also

responsibly.

b. &rinciple of onesty/usiness will not last long and successful if it is not based

on the principle of honesty. It can be proved in the

following two scopes of activities. First, honesty is relevant

to the ful1llment of the terms of the contract agreement.

2ll parties trust each other, that each party sincere and

honest in making the contract. If only one party is not

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possible to cheat the next one wants to make an

agreement with the fraudulent party. This incident has a

multiplier eect


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2dam +mith said that, the principle of ustice is the most

important principle. /ecause of this principle has included other

principles. onest business person would not harm others,

people who mutually bene1cial also certainly not going to harm

anyone else, as well as the autonomous and responsible course

of action will not do harm to others unreasonably.

2.2 Co)pan& Pro%e

..% istory

2rticle 7, paragraph (; of the JJ9 %G:; stipulates that

the responsibility for checking on +tate Financial 2udit /oard

held that an ordinance established by the 2ct. The test results

submitted to the 9ewan &erwakilan 6akyat.

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Jnder the mandate of the JJ9 %G:; has been issued

>overnment 9etermination 8etter of dated Ko.%%L"$

9ecember C, %G:= on the establishment of the /adan

&emeriksa 3euangan, on 'anuary %, %G:B while domiciled in

$agelang. 2t that time the /adan &emeriksa 3euangan has

only G employees and as 1rst #hairman of the 2udit /oard is 6.

+oerasno.

BPK’s ofce in Magelang

In >overnment 9etermination Ko.=L%G:C dated =

Kovember %G:C place of the +upreme 2udit 2gency transferred

from $agelang to !ogyakarta. Its chairman is represented by 6.

3asirman were appointed by &residential 9ecree. *ith the

return to form of the Kegara 3esatuan republic Indonesia on

2ugust %B, %G;), the /oard of Trustees Finance 6I+ which were

in /ogor since the date of ctober %, %G;) merged with the

JJ9+ by the /adan &emeriksa 3euangan in %G;) and is based

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in /ogor occupies former oMce of the Financial +upervisory the

6I+.

BPK’s ofce in Bogor

n 'uly ;, %G;G 9ate issued &residential 9ecree stating re<

enactment of the JJ9 %G:;. Thus the +upervisory /oard of

Finance based on the JJ9+ %G;) back into the /adan

&emeriksa 3euangan under 2rticle 7 (; of the #onstitution of

%G:;.

In todayEs era of reform, /&3 has received constitutional

support of the $&6 2nnual +ession )) which strengthens the

position of the /&3 as an external audit institution in the +tate

Treasury, by the issuance of decrees which, among other

Ko.5IL$&6L)) reaMrmed the position of the /adan &emeriksa

3euangan as the only state 1nancial institutions and external

auditors need to be strengthened in its role as an independent

and professional institutions.

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.. 5ision, $ission, +trategic >oals, and #ore 5alues

5ision

/eing a state audit institutions with credible uphold basic

values to be an active role in supporting the reali0ation of

1nancial governance state accountable and transparent.

$ission

%. "xamine the management and 1nancial responsibility of

the stateD. >ive opinions to improve the quality of management and

1nancial responsibility of the stateD and7. 2ctive role in 1nding and preventing all forms of abuse and

misuse of state 1nances.

+trategic >oals

Through the implementation of its mission, the # seeks

to achieve the following strategic obectives4

%. "ncourage the establishment of an orderly 1nancial

management, obey the laws and regulations, economical,

eMcient, eective, transparent, and accountable with

respect to the sense of ustice and proprietyD

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. 6eali0e the quality inspection to produce examination

report useful and appropriate to the needs of stakeholdersD

and

7. "mbodies modern bureaucracy in /&3.

#ore 5alue

In carrying out its mission /&3 keeping basic values as

follows4

• Independence*e uphold the independence, both institutionally,

organi0ations, and individuals. In all matters relating to

the inspection work, we are free in the mental attitude

and appearance of interference personal, external, and L

or organi0ations that may aect independence.

• Integrity

*e build value integrity by being honest, obective, and

1rm in applying the principles, values, and decisions.• &rofessionalism

*e build professionalism by applying the precautionary

principle, accuracy, and precision, as well as adhere to

the applicable standard.

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..7 rgani0ational +tructure

2." BP/ codes of conduc!

RE0U-ATOR+ A0ENC+ AUDIT REPUB-IC O, INDONE(IA

NU#BER 2 +EAR 211

ABOUT CODE O, ETHIC( (UPRE#E AUDIT ,INANCE

Consderng

• That the +upreme 2udit 2gency 6ules Ko. of ))B has

established #ode of "thics /oard 2udit of the 6epublic of

Indonesia as implementation of the provisions of 2rticle G

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paragraph (% and paragraph ( 8aw Kumber %; !ear ))=

concerning +tate 2uditD

• That in connection with the # 6egulation Ko. In ))B, as

mentioned in the letter a is not in accordance with the

development and needs organi0ations, need to make

improvements on #ode of #onduct 2udit 2gencyD

• That based on consideration as referred to in point b, it is

necessary to stipulate 6egulation 2udit /oard on the #ode of

#onduct /ureau 2uditD

Re)e)3erng

• 8aw Ko. %; !ear ))= concerning +tate 2udit (+tate Indonesia

!ear ))= Kumber C:, +upplement The 6epublic of Indonesia

Kumber :;=:D

Es!a3%s$ng

• REGULATION BOARD AUDIT CODE OF SUPREME AUDIT

FINANCE.

CHAPTER I

0ENERA- PRO4I(ION(

Ar!c%e 1

In this regulation as referred to as4

%. 2udit /oard, hereinafter referred to as /&3, is state agency

tasked to examine the management and responsibility state

1nancial responsibility as de1ned in the 2ct #onstitution of the

6epublic of Indonesia !ear %G:;.


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. $ember of the /&3 +tate oMcials are elected by the /oard

6epresentatives with the consideration of the ouse of

6epresentatives 2rea and was inaugurated by the &resident.

7. "xaminers are people who carry out inspection tasks

management and 1nancial responsibility for and on behalf of

the state /&3 :. /&3 is executing on the structural Implementation Jnit /&3

examination tasks and duties in accordance with the &rovincial

6epresentative principal and functions as well as oMcials and L

or other appropriate personnel letter legal duty to perform the

audit states.;. "xamination is the process of problem identi1cation, analysis,

and evaluation performed independently, obectively, and

professionally based standards examination, to assess the

validity, accuracy, credibility, and reliability of information on

the management and 1nancial responsibility countries.=. "xamination results are the end result of the appraisal process

of truth, compliance, accuracy, credibility, and reliability of the

data L information regarding management and 1nancial

responsibility of the state is done based on examination

standards as outlined in the 6eport 6esults "xamination of the

/&3 decision.B. 8iability is anything that should be done in accordance with

the regulations that have been established and if no charges

are punishment.C. &rohibition is anything that is not allowed to do and will be

subect to penalties if violated.

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G. Integrity is the quality, nature, or circumstances indicate unity

intact, its honest nature, hard eort, and competencies

adequate.

%). Independence is an attitude and action in implementing

examination to be impartial and not inHuenced by anyone by

anyone.%%. &rofessionalism is the ability, expertise, and

commitment to the profession in running errands.%. /&3 #ode, hereinafter called the #ode of "thics, are the

norms which must be obeyed by every $ember 2udit /oard,

2udit, and "xecutive ther /&3 during their duties to preserve

the dignity, honor, image and credibility of the /&3.

CHAPTER II

PURPO(E AND (COPE

Ar!c%e 2

The #ode aims to provide guidelines that must be adhered to by

$embers /&3, "xaminer, and Implementing ther /&3 /&3 to

reali0e that integrity, independent, and professional in the interest

of the state.

Ar!c%e "

This #ode applies to /&3 $ember, 2udit, and "xecutive /&3 thers.

CHAPTER III

CODE O, ETHIC(

Ar!c%e '

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% /asic value is a moral crystalli0ation &rimus Inter &ares and

inherent in human beings as well as to benchmark and ideal

(ideals in everyday life.

/asic 5alue #ode /&3 consists of Integrity, Independence, and

&rofessionalism.

Ar!c%e 5

#ode should be manifested in attitude, word, and deed /&3

members, "xaminer, and Implementing ther /&3 as the

2dministrative L +tate Mcials in carrying out the examination and

in everyday life, both as Individuals and #ommunity $embers, as

well as citi0ens.

CHAPTER I4

I#P-E#ENTATION O, THE CODE O, ETHIC(

par! One BP/ )e)3ers6 E7a)ner6 and I)p%e)en!ng O!$er

BP/ as Ind8dua%s and Co))un!& #e)3ers

Ar!c%e 9

% $embers of the /&3, "xaminer, and Implementing ther /&3

shall4a. 6ecogni0es equality, rights, and obligations of any human

rightsDb. 6espect for dierence and to maintain harmony in their

societyDc. /e honest and behave politely, andd. Jphold moral values prevailing in society.

/&3 $ember, 2udit, and ther /&3 Implementing prohibited4a. 2lignments and show support to the activities of practical

politicsDb. Impose personal will to others and L or societyD

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c. 2ctivities either individually or with the other direct or indirect

1nancial harm state, andd. "ngage in activities that can bene1t the group with take

advantage of his status either directly or indirectly.

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Par! T:o

BP/ )e)3ers6 E7a)ner6 and I)p%e)en!ng O!$er BP/ As a

c!*en

Ar!c%e ;

% $embers of the /&3, "xaminer, and Implementing ther /&3

shall4a. defend &ancasila and the #onstitution of the 6epublic

Indonesia !ear %G:; as well as maintain the integrity of the

Jnitary 6epublic of IndonesiaDb. comply with the legislation in force, andc. maintain the good name, image, and the honor of the nation

and the state. /&3 $ember, 2udit, and ther /&3 Implementing prohibited4

a. a member of an organi0ation that declared legally prohibited

in territory of the 6epublic of Indonesia and other

organi0ations that pose public unrest, and

b. become intermediaries in the procurement of goods and L or

services within government.

Par! T$ree

BP/ )e)3ers as (!a!e O


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a. take advantage of the status, position and role as the oMcial

country for personal gain, a person, and L or groupsDb. utili0e the results of the examination for the personal bene1t

of, a person, and L or groupsDc. utili0e state facilities to private interests, a person, and L or

groupsDd. running obs and other professions that can interfere

independence, integrity, and professionalism as members of

the /&3De. examination reveals 1ndings that are still in the process of

settlement to the other party outside of /&3Df. publish the results of the examination prior to submission to

agency representativesDg. provide assistance and consulting services to the activities of

the entity that the obect of the examination, andh. ordered and L or aect and L or alter the 1ndings examination,

opinions, conclusions, and recommendations resulting from

the examination which is not in accordance with the facts

and L or evidence obtained in during the examination, so that

the examination 1ndings, opinions, conclusions, and

recommendation becomes an obective examination.

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Par! ,our

E7a)nng and I)p%e)en!ng O!$er BP/ as !$e

Ad)ns!ra!8e

Ar!c%e >

% "xamining and Implementing ther /&3 as the +tate 2pparatus

shall4a. to be honest, assertive, responsible, obective, and consistent

in express opinions based on fact checkingDb. maintain the con1dentiality of examination results to parties

who are not concernedDc. able to control themselves and behave decently, as well as

mutual trust to achieve good cooperation in performance of

dutiesDd. shows the attitude of independence in performing tasks

examination, to avoid any conHicts of interestDe. deliver the results that contain the criminal element

accordance with procedures to /&3 #hairmanDf. carry out inspection tasks carefully, thoroughly, and

accurately in accordance with the standards and guidelines

that have been establishedDg. provide the opportunity for parties to respond examined

1ndings and conclusions of the examination and include them

in audit reportDh. increase knowledge and skills, andi. conduct the examination in accordance with the standards

and guidelines examination. "xamining and Implementing ther /&3 as 2dministrative

prohibited4

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a. requesting and L or receiving money, goods, and L or other

facilities either directly or indirectly from related parties

inspectionD

b. abused and overstepped his authority either intentionally or

negligenceDc. hinder the implementation of inspection tasks for personal

gain, someone, and L or groupsDd. utili0ing state secrets that are known as position or his

position for personal gain, a person, and L or groupsDe. impose personal will to the party being examinedDf. become a member L board of political partiesDg. a board of trustees, and L or entities that activities are

1nanced through the state budgetDh. provide assistance or consulting services or a speaker in the

1eld of management and 1nancial responsibility of the stateDi. discuss his work with parties outside the oMce examined /&3

or out of the oMce or activity area inspected obectD . carry out an examination of the 1nancial management oMcer

countries that have relations by marriage and blood ties to

third degreeDk. carry out checks on the obect where the examiner had

worked for (two yearsDl. change the purpose and scope of the examination as set out

in inspection program without the approval of #harge

inspectionDm. reveal the substance of the examination report or results

examination of the mass media and L or any other party,

without the permission or command of /&3 membersDn. alter the 1ndings or orders to alter the 1ndings examination,

opinions, conclusions, and recommendations resulting from

the examination which is not in accordance with the facts

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and L or evidence of evidence obtained in during the

examination, opinions, conclusions, and recommendations

resulting from the examination be obective, and

o. change and L or eliminate evidence of the results of the

examination.

CHAPTER 4

PUNI(H#ENT O, ETHIC( CODE

Par! One

T$e %e8e% and !&pe Puns$)en!

Ar!c%e 1

% Type of punishment for /&3 members such as4a. written warning, orb. termination of membership of /&3.

The sentence in paragraph (% shall be determined by the onor

#ode #ouncil #onduct adopted by the &lenary +ession /&3.7 The level and type of punishment for the "xaminer and

Implementing ther /&3 the form4a. lighter punishment in the form of a written reprimand and

recorded in the $aster 8ist "mployees (9I&Db. penalties are comprised of4

%. "xamining the role of rising suspension and not

implement examination of at least % (one year and a

maximum of ; (1ve yearsD. "xamining the role of reduction and does not carry out

checks at least % (one year and a maximum of ; (1ve

years, or7. "xamining the role of suspended as a minimum of %

(one year and a maximum of ; (1ve yearsD

c. severe punishment consisting of4

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%. #oroner suspended as a minimum of % (one year, a

maximum of ; (1ve years, or. dismissed as an examiner.

: additional penalties, including the return of money and L or goods

and ther facilities that have been acquired illegally and L or

reduction income received.; 9ata and information obtained during the study serve as material

consideration in determining the type of sentence.

Par! T:o

4o%a!ons and Pena%!es T&pe T&pe ,or BP/ #e)3ers

Ar!c%e 11

% If the /&3 $embers in violation of obligations and prohibitions

referred to in 2rticle =, 2rticle B, and 2rticle C, which negative

impact on the organi0ation /&3, then sentenced written

warning. If the /&3 $embers in violation of obligations and prohibitions

referred to in 2rticle =, 2rticle B, and 2rticle C, which negative

impact on the government and L or state, then sentenced

termination of membership of /&3.

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Par! T$ree

4o%a!ons and Pena%!es

,or E7a)nng and I)p%e)en!ng O!$er BP/

Ar!c%e 12

% If the "xamining and Implementing ther /&3 violation the

obligations and prohibitions referred to in 2rticle =, 2rticle B,

and 2rticle G, which have a negative impact on work unit, then

sentenced lighter punishment in the form of a written

reprimand. If the "xamining and Implementing ther /&3 violation the


and 2rticle G, which have a negative impact on the

organi0ation of /&3, the being sentenced.7 If the "xamining and Implementing ther /&3 violation the


and 2rticle G, which have a negative impact on the

government and L or state, then severely punished.

Ar!c%e 1"

&enalties for violations of the #ode of "thics for "xecutive 2udit and

/&3 thers are not exempt from prosecution for violations of

employee discipline #ivil 2airs.

Ar!c%e 1'

a. To enforce the #ode of "thics, /&3 established the onorary

#ouncil #ode of #onduct the setting up and establishment as

follows4

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b. /&3 regulations on the onorary #ouncil #ode of #onduct that

governs regarding membership, duties, powers, and

procedures trial L inspection as mandated in 2rticle 7)

paragraph (7 of 8aw Ko. %; !ear ))= on 2udit 2gency

Finance and /&3 decision on the onorary #ouncil of the #ode

which is establishment of the onorary #ouncil $ember #ode

of "thics.

CHAPTER 4I

TRAN(ITIONA- PRO4I(ION(

Ar!c%e 15

%. #omplaints indication #ode violations received before

6egulation this set and have not been processed, the solution

based on the rules ere you are.. an indication #omplaints #ode violations that occurred before

6egulation is de1ned and is in the process by the onor #ode

#ouncil, resolution based on the /&3 6egulation Ko.. of ))B

on #ode of #onduct 2udit /oard of the 6epublic of Indonesia.

7:


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CHAPTER "

ANA-+(I( AND I#P-E#ENTATION

".1 4o%a!on of code of conduc! 3& e)p%o&ees of BP/

6ecently, there has been some violation of code of conduct by

employees of the /&3. $ost violations are bribery to /&3 oMcials.

/ribery continues to occur from year to year. Kot only bribery, but

also a lot of other things that make the /&3 code violations. *hich

are leakage of audit reports, and also an ethical violation that

carried the /&3.

Br3er&

'akarta (detikKews4 Tuesday (GL%%L);. /adan &emeriksa

3euangan@s auditors, +alman 3hairiansyah is guilty as charged as

one of the suspects with 7 other colleagues in the case of corruption

9ana 2badi Jmat (92J and the cost of organi0ing the pilgrimage.

The fourth auditor became a suspect because the investigation by

the prosecutor of %) #entral 'akarta 9istrict 2ttorney, they are

named as a suspect because of the How of funds received from

9ana 2badi Jmat (92J and the cost of organi0ing the pilgrimage.

The /adan &emeriksa 3euangan (/&3, where she worked 1rst as

well not supports it. /&3 3hairiansyah udge has violated the code of

ethics of auditors. /&3 chairman, 2nwar Kasution stated, based on

the code of ethics, /&3 auditors are prohibited from receiving fees

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for services from the agency or person being audited. 3hairiansyah

attitude that received 6p %) million 92J funds as transportation

costs have violated the code of ethics. AIt was against the code of

ethics /&3. *as not the auditor,A 2nwar says.

'akarta (9etikKews4 Thursday ()CL)GL%%. 3omisi

&emberantasan 3orupsi (3&3 has been formally arrested two

employees at the same time the /adan &emeriksa 3euangan (/&3

of Korth +ulawesi, /ahar and $uhammad $un0ir related to the case

receiving of a gift of money from Tomohon@s $ayor. 9etention

oMcials /&3 conducted into allegations of corruption in the form of

receiving gifts EmoneyE from Tomohon mayor 'eerson 6umaar as

));overnment Financial +tatements in ))B. /oth men

were suspected of /&3 auditors accept something, pri0e, or money

worth 6p =)) million from $ayor of Tomohon, 'eerson +oleiman

$ontesquie 6umaar. /ribery is so declared status of 1nancial

reports of Tomohon is quali1ed. The 1nancial statements, allegedly

designed to be better, that is, from the supposed EdisclaimerE to

Equali1ed opinionE. They also get facilities such as hotel and car

rental from Tomohon local government funds amounting to 6p B.;

million.

#u%!p%e ?o3s

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'akarta (8ensaindonesia.com4 Friday ()L)BL%. /&3 (/adan

&emeriksa 3euangan are urged to continue to conduct Ilya 2vianti,

although concerned has now become a commissioner on the

Financial +ervices 2uthority (F+2. Ilya alleged ethical violation /&3

because he is a public accountant at the time. is own public

accounting 1rm, in ))C and became the independent auditor on

the &T &lantation Kusantara (&T&K III and 5III. /&3 auditors cannot

do multiple obs, the external auditors who audited the &T&K is a

# employee. /&3 auditors can not do multiple obs, the external

auditors who audited the &T&K is a # employee. /&3 auditors so

that professionalism is low because of use for the sake of herself.

-eakage of aud! repor!s

'akarta (+uara 3arya4 Tuesday (%7L%%L%. The leakage of the

report before /&3 formally presented to the 9&6@s chairman. The

leak is a breach of the code of ethics /&3 have led to the violation of

the law, and can be a bad precedent in the future. A8eaking draft

audit report set a bad precedent. Jntil then media can hold the

report, board members can hold. It was fatal. It clearly violates the

code of ethics and the /&3 could be violations of the law as well.

ThatEs what we look at, is there a violation of the articles of the law.

*ell, weEll submit it later. That is, in our recommendations include

aspects that our critics Asaid a member of /23K 9&6, Teguh

'uwarno.

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"." Puns$)en! for 8o%a!on of code of conduc! 3&

e)p%o&ees of BP/

For the 1rst case is bribery by 3hairiansyah@s attitude that

received 6p %) million 92J funds as transportation costs have

violated the code of ethics. The auditors from /&3 have violated

code of ethics in /&3. In &art 7 2rticle G, states that N$embers of

/&3, are prohibited to requesting and L or receiving money, goods,

and L or other facilities either directly or indirectly from related

inspected partyO. +upposedly the auditors have to stick into /&3

code of ethic. If they already receive such facilities and money, they

might lose their independency and obectiveness as an auditor.

n the article % states that NIf the member of /&3 violates the

obligations and prohibitions referred to in 2rticle =, 2rticle B, and

2rticle G, which have a negative impact on the government and L or

state, then will be punished severelyO. This means that those

auditors will receive a severe punishment, which is4

%. +uspended temporarily as a minimum of % (one year, a

maximum of ; (1ve years, or. 9ismissed as an examiner.

+uch punishment will be determined by N$aelis 3ehormatan

3ode "tikO which authori0ed by N+idang &leno /&3O. /esides that, for

additional punishment, they have to return all of the money and

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facilities that they had received from the briber or reduction from

income that they receive.

The second case is bribery case by Tomohon@s $ayor to the /&3

auditors. This is almost same with the 1rst case. The auditors had

received several amounts of money and facilities from Tomohon@s

$ayor. Tomohon@s mayor wants /&3 auditor to give quali1ed opinion

to Tomohon@s 1nancial statement. It is clear that the auditors from

/&3 have violated code of ethics in /&3. In &art 7 2rticle G, states

that N$embers of /&3, as state oMcials, are prohibited to requesting

and L or receiving money, goods, and L or other facilities either

directly or indirectly from related inspected partyO. +upposedly those

auditors have to stick into /&3 code of ethic. If they already receive

such facilities and money, they might lose their independency and

obectiveness as an auditor.

For the punishment, article % states that NIf the member of /&3

violates the obligations and prohibitions referred to in 2rticle =,

2rticle B, and 2rticle G, which have a negative impact on the

government and L or state, then will be punished severelyO. This

means that those auditors will receive a severe punishment, which

is4

7. +uspended temporarily as a minimum of % (one year, a

maximum of ; (1ve years, or

:. 9ismissed as an examiner.

7G


40/47

+uch punishment will be determined by N$aelis 3ehormatan

3ode "tikO which authori0ed by N+idang &leno /&3O. /esides that, for

additional punishment, they have to return all of the money and

facilities that they had received from the briber or reduction from

income that they receive.

The third case is Ilya 2vianty who work as a public accountant

and /&3 auditor at the same time. This case violates 2rticle C

+ection N$embers of /&3 as state oMcials are prohibited to

running obs and other professions that can interfere independence,

integrity, and professionalism as members of the /&3O. #learly if Ilya

work as a public accountant, it will interfere her independency and

will aect her result of work.

For the punishment, in article %% states that NIf the /&3

$embers in violation of obligations and prohibitions referred to in

2rticle =, 2rticle B, and 2rticle C, which negative impact on the

organi0ation /&3, then sentenced written warning.O *e think this

case will give negative impact to /&3 because /&3@s images are on

stake.

The last case is about leakage of report. 2n audit report from

ambalang@s case was leaked before it got to 9&6. /&3 has violates

JJ /&3 because all audit report from /&3 was considered as

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con1dential until /&3 submit it to 9&6. +o /&3 is responsible to

report to 9&6 1rst before they published the audit report. This case

violates 2rticle C, which states N$embers of /&3 are probihited to

publish the results of the examination prior to submission to agency

representativesO. +uch agency representative means 9&6.

2s for punishment, /&3 auditors, who leaked the report, will get

punishment as written on article %% which is NIf the /&3 $embers in

violation of obligations and prohibitions referred to in 2rticle =,

2rticle B, and 2rticle C, which negative impact on the government

andL or state, then sentenced termination as member of /&3O If the

report leak before it got to 9&6, things that shouldn@t be published

will be published.

".' Reco))enda!ons for 8o%a!ons as consu%!an!s !o

)n)*e 8o%a!ons

+uggestions for overcome bribery

The practice of bribery has become a very common thing in

Indonesia. It was done in the framework of rent


42/47

That bribery rampant in Indonesia indicate one thing4 this

practice bene1cial for both parties to a transaction. For bribers of

course he has to calculate whether the gains outweigh the costs

incurred plus bribery risks, and those who bribed whether the

money outweigh the risks. That is, engaging in corrupt practices is a

rational thing done by all the agents involved in it.

&utting aside the moral issues and human integrity for a

moment, there is one sad fact4 an oMcial L rational authority would

accept a bribe if the score exceeds the risk premium likely he

caught (and all its consequences. "ven if he is caught, he could

reach into his pocket to bribe those who arrested him, such as /&3

oMcials. 2nd sadly again4 /&3 oMcial rationale will also receive the

bribe.

&lay Incentives as a +olution for "conomy

The only way to eliminate the practice of bribery is to make the

act of receiving a bribe to an irrational act. The trick is to make a

rule that sounds roughly like this4

AIf the parties are bribed to report the bribery incident to the

state, he was entitled to keep the bribe money, and get

compensation from the state for a percentage of the bribe according

to applicable regulations, and it is free from any legal threats. *hile

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the parties to a bribe will be punished in accordance with the

applicable A.

This rule change is fundamentally a constellation of bribery

occurring. Ko longer rational for the recipient to receive a bribe is a

bribe, because if he reported it he will get that amount plus

compensation of the state. #ompensation goal is to reward the

recipient hassles to go through in terms of bribes reported to the

state. e also serves as incentive compatibility, so recipients do not

bribe indierence between reporting or not.

ere may be many who will shout AKo way state money used to

pay those receiving bribeA. /ut it turns out that the bribe receiver is

only half stop accepting bribes from the implications of this rule.

Kext, a much more important are4 the bribe giver no longer has an

incentive to give a bribe, for a bribe know that the recipient does

not have an incentive to accept bribes he gave. +o ultimately, the

money the state would not be out too much, maybe ust to pay

some of the 1rst complainant.

In addition there are things that might currently be done like4

%. Improve employee bene1ts and salaries for employees /&3

particularly susceptible to bribery.. "stablish a special regulatory body that oversees

independent /&3 activities.

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7. Tightening the rules and improve the code of ethics in the

work as a whole.

::


45/47

CHAPTER '

CONC-U(ION AND RECO##ENDATION(

'.1 Conc%uson

from the problem , it can be concluded that although the code /&3

has compiled a good code of condut but still have some deviation.

this happens not because of a slit from the side, but in terms of

personal rule the perpetrator because there are a number of factors

can trigger the occurrence of distortion that is opportunity, pressure

and rationali0ation.

"thics comes from the private one, with strongly held core value of

/&3 this will reduce fraud action, the most important core value is

integrity in accordance with our group because integrity is

consistency between values and actions. people who have the

integrity will act consistently in line with the values, codes of

conduct, as well as professional organi0ations obligation, even in

diMcult circumstances to do .from the point of view associated with

the code of conduct or ethics then this integrity to be a consistent

action, according to the policy and organi0ationEs code of ethics.

consistent action is associated with a good deed and truth, which is

the personal integrity and consistent attitude should also be

transparent, accountable, responsible, and independent.

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:. +uggestion

suggestions from our group to reduce the practice of ethics lapses that should

be made clear reward and punishment. reward is given according to the

personal needs of workers such as Play Incentives as a Solution for Economy,

providing rapid promotion, while for noncompliance should be given

punishment can provide a deterrent effect such as imprisoned for life without

remission, retrieved his property until several breeds so this will give a

psychological effect. where the psychological effect this makes the individuals

who want to do immoral act will think twice, so it would be better to build

ethical in the future

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