etika akuntansi group 1

7/28/2019 Etika Akuntansi Group 1

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Group 1

EVI ANDRIANI

BELLA STIAWAN

IKHWAN AHMAD PRAYOGO


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HUMAN AND UNiVERSE


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HUMAN NATURE

karl said that the essence of the real human beingsis whole of social relations by rejecting the

existence of God and believe that every person is aproduct of particular economic stage of humansociety to a human's life


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The conception of human being as follows:

1. psychoanalysis, human beings are driven bypent-up desires (homo valence).

2. behaviorism, human beings are all driven by

the environment (homo mechanicus).3. cognitive, thinking human beings who

actively organize and process the

stimulation it receives (homo sapiens).4. humanism, humans as active participants in

the formulation of transactional strategieswith the environment (Homo Ludens).


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BRAIN AND INTELLIGENCE

the brain is the body's most complex organ. the brain has aremarkable ability include: producing mind-conscious, dofree choice, storing memories, lets have feelings and so on

Herrmann ned further developing brain function bydividing it into four quadrants. when associated withintelligence, thanks to the human brain has a lot ofintelligence (multiple intelligence). gardner biopsikologisdefine intelligence as the potential to process information

that can be activated in a cultural setting to solve problemsor create products useful products.


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MIND AND CONSCIOUSNESS

mind plays a very important role in human life soblaise pascal (the hart 1997) says: human obviously

made for thinking. therein lies all his dignity andvirtue, and the entire obligation is to think as itshould be.


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in relation to consciousness, Sigmund Freud (in hijelleand Ziegler, 1992) distinguishes three layers conscious:

a) conscious layers associated with the outside world inthe form of sensations and experiences are consciousat all times.p

b) reconscious layer called the memory availableregarding experiences that are not recognized at the

time the experience occurred, but easily came backinto consciousness spontaneously or with minimaleffort.

c) unconscious layer is the innermost layer of thehuman mind that stores all the encouragement

primitive instincts and emotions and memories thatthreaten the conscious mind which has sosuppressed, or unwittingly been driven into thedeepest layers of the human mind.


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universe as a whole system

the universe and all its contents is actually a singleunified system. understanding of the system by KamusBahasa Indonesia, poewadarminta (1976) :

a) bunch of parts (tools) that work together to performsome purpose such as nerve endings in the body.

b) a bunch of opinions, events, beliefs and so forth,

conceived and organized well, say philosophy.c) an orderly manner or method to do something, say

language teaching.


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each system has its characteristics or traits,according Jogiyanto (1988) is :

1. Has components or subsystems

2. Has boundaries

3. Has environment

4. Has interface5. Has input, process and outpus

6. Has objectives and goal


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Rights and deontology (responsibility )


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Teleology ( consequences/cause and effect)


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Teonom ( belief in God )


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MUDFLOW SMOKEWAS MADE ALLLIVING THING DIED

The Lapindo

Titanic


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Controvertion??

There was controversy as to what triggered the eruption andwhether the event was a natural disaster or not. According to PT LapindoBrantas it was the May 2006 earthquake losers that triggered the mudflow eruption, and not their drilling activities. Two days before the muderuption, an earthquake of moment magnitude 6.3 hit the south coast of

Central Java and Yogyakarta provinces killing 6,234 people and leaving1.5 million homeless. At a hearing before the parliamentary members,senior executives of PT Lapindo Brantas argued that the earthquake wasso powerful that it had created deep underground faults, allowing the mudto flow thousands of meters away, and that their company presence wascoincidental, which should exempt them from paying compensation

damage to the victimsFrom the disasters earliest days, scientific experts have been

collecting and reviewing data in an effort to deduce the origins of themudflow. While it does not seem likely that the global community ofgeoscientists will reach a united conclusion any time soon, the debateitself has become a hot political issue..


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So..

1) Is it really natural disaster or human violate

nature ?

2)how do you assess the Lapindo Brantas, Tbk

company? whether their actions are justified?is it their right to destructive nature?

3)As a Accounting student and part of

universe being , what do you think to solvethis case?

etika akuntansi group 1

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