ETIKA DALAM AKUNTANSI KEUANGAN DAN MANAJEMEN

Peran etika dalam akuntansi adalah pedoman bagi akuntan untuk mengikuti aturan-aturan tertentu untuk melakukan pekerjaan akuntansi dengan cara yang adil. This is just to facilitate the public confidence in their accounting. Ini hanya untuk memfasilitasi kepercayaan publik dalam akuntansi mereka.
Akuntansi keuangan untuk keperluan manajemen puncak dan pihak luar organisasi. Produknya: laporan keuangan. Produk-produk yang sudah dilakuakn
Akuntansi manajmen merupakan tipe akuntasi yang mengolah infromasi keuangan yang terutama untuk memenuhi keperluan manajmeen dalam melaksanakan fungsi perencanaan dan pengendalian organisasi. Produknya: unit cost. Produk-produk yang akan dilakukan.

PERSAMAAN DAN PERBEDAAN AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

No. Unsur Perbedaan Akuntansi Keuangan Akuntansi Manajemen
1. Dasar pencatatan Prinsip Akuntansi yang lazim Tidak terikat dengan Prinsip Akuntansi yang lazim
2. Fokus Informasi Informasi masa lalu Informasi masa lalu dan masa yang akan datang.
3. Lingkup Informasi Secara keseluruhan Bagian perusahaan
4. Sifat laporan yang dihasilkan Berupa ringkasan Lebih rinci dan unsur taksiran lebih dominan.
5. Keterlibatan dalam perilaku manusia Lebih mementingkan pengukuran kejadian ekonomi Lebih bersangkutan dengan pengukuran kinerja manajemen.
6. Disiplin Sumber yang Melandasi Ilmu Ekonomi Ilmu Ekonomi dan Ilmu Psikologi Sosial.

PERSAMAAN :
1. Keduanya merupakan tipe informasi akuntansi
2. Prinsip akuntansi yang digunakan untuk menyusunan informasi akuntansi keuangan juga digunakan (relevan) untuk menyusunan informasi akuntansi manajemen.
3. Data yang digunakan untuk penyusunan kedua tipe informasi akuntansi tersebut berasal dari informasi operasi.

PERBEDAANNYA :
Dalam AKUNTANSI MANAJEMEN dikenal 3 informasi akuntansi, yaitu :
1. Full Anccounting Information
2. Differential Accounting Information, dan
3. Responsibility Accounting information

Full Accounting Information, menyajikan informasi mengenai total pendapatan, total biaya, dan atau total aktiva baik pada masa lalu maupun masa yang akan datang.
Differential Accounting Information, menyajikan informasi mengenai taksiran pendapatan, biaya dan atau aktiva yang berbeda jika suatu tindakan tertentu dipilih.
Responsibility Accounting Information, menyajikan informasi mengenai pendapatan, biaya dan atau aktiva yang dikaitkan dengan suatu bagian atau unit di dalam perusahaan, dimana masing-masing bagian dipimpin oleh seorang manajer yang bertanggung jawab terhadap bagian yang bersangkutan.

Standard Etik Untuk Akuntan Manajemen. (Standars of Ethical Conduct for Management Accountants).
A. Kompetensi (Competence)
Auditor harus menjaga kemampuan dan pengetahuan profesional mereka pada tingkatan yang cukup tinggi dan tekun dalam mengaplikasikannya ketika memberikan jasanya.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Mempertahankan tingkat yang memadai kompetensi profesional dengan pengembangan pengetahuan dan keterampilan,
2. Melakukan tugas mereka sesuai dengan hukum yang berlaku, peraturan, standar profesional dan standar teknis,
3. Membuat laporan yang jelas dan komprehensif untuk memperloleh informasi yang relevan dan dapat diandalkan.

B. Kerahasiaan (Confidentiality)
Auditor harus dapat menghormati dan menghargai kerahasiaan informasi yang diperoleh dari pekerjaan dan hubungan profesionalnya.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Merahasiakan informasi yang diperoleh dalam pekerjaan, kecuali bila diizinkan oleh yang berwenang atau diperlukan secara hukum.
2. Berdasarkan sub ordinat informasi mengenai kerahasiaan informasi adalah sebagai bagian dari pekerjaan mereka untuk memantau dan mempertahankan suatu kerahasiaan informasi.
3. Tidak menggunakan informasi rahasia yang diperoleh dalam pekerjaan untuk mendapatkan keuntungan ilegal atau tidak etis melalui pihak ketiga.

C. Kejujuran (Integrity)
Auditor harus jujur dan bersikap adil serta dapat dipercaya dalam hubungan profesionalnya.
Tanggung jawab akuntan manajemen :
1. Menghindari konflik kepentingan yang tersirat maupun tersurat.
2. Menahan diri dan tidak terlibat dalam segala aktivitas yang dapat menghambat kemampuan.
3. Menolak hadiah, permintaan, keramahan atau bantuan yang akan mempengaruhi segala macam tindakan dalam pekerjaan.
4. Mengetahui dan mengkomunikasikan batas-batas profesionalitas.
5. Mengkomunikasikan informasi yang baik maupun tidak baik
6. Menghindari diri dalam keikutsertaan atau membantu kegiatan yang akan mencemarkan nama baik profesi.

D. Obyektivitas Akuntan Manajemen (Objectivity of Management Accountant)
Auditor tidak boleh berkompromi mengenai penilaian profesionalnya karenadisebabkan prasangka, konflik kepentingan dan terpengaruh orang lain.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Mengkomunikasikan informasi secara adil dan obyektif.
2. Sepenuhnya mengungkapkan semua informasi yang relevan yang dapat diharapkan untuk menghasilkan suatu pemahaman dari penggunaan laporan, pengamatan dan rekomendasi yang disampaikan.

WHISTLE BLOWING
Merupakan tindakan yang dilakukan oleh seseorang atau beberapa orang karyawan untuk membocorkan kekurangan yang dilakukan oleh perusahaan atau atasannya kepada pihak lain, berkaitan dengan kecurangan yang merugikan perusahaan sendiri maupun pihak lain.
Whistle bowing dibedakan menjadi 2 yaitu :
1. Whistle blowing internal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan kemudian melaporkan kecurangan tersebut kepada atasannya
2. Whistle blowing eksternal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan oleh perusahaan lalu membocorkannya kepada masyarakat karena kecurangan itu akan merugikan masyarakat.

CREATIVE ACCOUNTING
Semua proses dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan akuntansi (termasuk di dalamnya standar, teknik, dll) dan menggunakannya untuk memanipulasi pelaporan keuangan (Amat, Blake dan Dowd, 1999).
Di dalam creative accounting ada pendapat yang mengatakan creative accounting di bagi dua jenis, yaitu yang legal dan illegal. Maksud dari legal di sini adalah yang sesuai dengan perundang-undangan atau sesuai peraturan yang berlaku, sedangkan yang illegal adalah yang menyalahi peraturan atau perundang-undangan ayang berlaku.
Contoh kasus (Legal) :
Perusahaan PT. ABC lebih menggunakan metode FIFO dalam metode arus persediaannya. Karena dari sisi FIFO akan menghasilkan profit lebih besar dibandingkan LIFO, atau Average. Hal ini dilakukan karenaAsumsi Inflasi Besar. FIFO dapat dianggap sebagai sebuah pendekatanyang logis dan realistis terhadap arus biaya ketika penggunaan metodeidentifikasi khusus tidak memungkinkan atau tidak praktis.
FIFO mengasumsikan bahwa arus biaya yang mendekati parallel dengan arus fisik yang terjual. Beban dikenakan pada biaya yang dinilai melekat pada barang Jika perusahaan dengan tingkat persediaan yang tinggi sedang mengalami kenaikan biaya persediaan yang signifikan, dan kemungkinan tidak akan mengalamipenurunan persediaan di masa depen, maka LIFO memberikan keuntungan arus kas yang substansial dalam hal penundaan pajak.
Ini adalah alasan utama dari penerapan LIFO oleh kebanyakan perusahaan. Bagi banyak perusahaan dengan tingkat persediaany ang kecil atau dengan biaya persediaan yang datar atau menurun, maka LIFO hanyamemberikan keuntungan kecil dari pajak. Perusahaan seperti ini memilih untuk tidak menggunakan LIFO.

FRAUD ( Kecurangan )
Secara umum fraud merupakan suatu perbuatan melawan hukum yang dilakukan oleh orang-orang dari dalam dan atau luar organisasi, dengan maksud untuk mendapatkan keuntungan pribadi atau kelompoknya yang secara langsung merugikan pihak lain. Orang awam seringkali mengasumsikan secara sempit bahwa fraud sebagai tindak pidana atau perbuatan korupsi.
FRAUD AUDITING ( Kecurangan Audit )
Upaya untuk mendeteksi dan mencegah kecurangan dalam transaksi-transaksi komersial. Untuk dapat melakukan audit kecurangan terhadap pembukuan dan transaksi komersial memerlukan gabungan dua keterampilan, yaitu sebagai auditor yang terlatih dan kriminal investigator.
Contoh Kasus : Committee of Sponsoring Organizations of the Treadway Commission (COSO). Penelitian COSO menelaah hampir 350 kasus dugaan kecurangan pelaporan keuangan oleh perusahaan-perusahaan publik di Amerika Serikat yang diselidiki oleh SEC. Diantaranya adalah :
1. Kecurangan keuangan memengaruhi perusahaan dari semua ukuran, dengan median perusahaan memiliki aktiva dan pendapatan hanya di bawah $100juta.
2. Berita mengenai investigasi SEC atau Departemen Kehakiman mengakibatkan penurunan tidak normal harga saham rata-rata 7,3 persen.
3. Dua puluh enam persen dari perusahaan-perusahaan yang terlibat dalam kecurangan mengganti auditor selama periode yang diteliti dibandingkan dengan hanya 12 persen dari perusahaan-perusahaan yang tidak terlibat.

Referensi :
http://hafidzf.wordpress.com/2010/02/15/akuntansi-manajemen-dan-akuntansi-keuangan/
http://id.shvoong.com/writing-and-speaking/2060413-pengertian-akuntansi-manajemen-menurut-para/
http://blogtiara.wordpress.com/2010/11/26/etika-dalam-akuntansi-creative-accounting-fraud-auditing/
http://www.jdih.bpk.go.id/informasihukum/Fraud%28kecurangan%29.pdf
http://www.mediafire.com/?5kxsmy630vtiwcs

etika profesi akuntansi

Etika merupakan suatu ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat dipahami oleh pikiran manusia. Etika dapat dibagi menjadi beberapa pengertian Dan etika profesi terdapat suatu kesadaran yang kuat untuk mengindahkan etika profesi pada saat mereka ingin memberikan jasa keahlian profesi kepada masyarakat yang memerlukan. Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia menyatakan pengakuan profesi akan tanggungjawabnya kepada publik, pemakai jasa akuntan, dan rekan. Prinsip ini memandu anggota dalam memenuhi tanggung-jawab profesionalnya dan merupakan landasan dasar perilaku etika dan perilaku profesionalnya.
Untuk pertama kalinya, dalam kongres tahun 1973 IAI menetapkan kode etik bagi profesi akuntan di Indonesia, yang saat itu diberi nama Kode Etik Ikatan Akuntan Indonesia. Kode etik ini mengatur standar mutu terhadap pelaksanaan pekerjaan akuntan. Standar mutu ini penting untuk menjaga kepercayaan masyarakat terhadap profesi akuntan. Setelah mengalami perubahan, maka tahun 1998 Ikatan Akuntan Indonesia menetapkan delapan prinsip etika yang berlaku bagi seluruh anggota IAI baik di pusat maupun di daerah. Kode Etik Ikatan Akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.
Pengertian Etika
• Menurut Kamus Besar Bhs. Indonesia (1995) Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat
• Etika adalah Ilmu tentang apa yang baik dan yang buruk, tentang hak dan kewajiban moral
• Menurut 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”.
Dari asal usul kata, Etika berasal dari bahasa Yunani ‘ethos’ yang berarti adat istiadat/ kebiasaan yang baik Perkembangan etika yaitu Studi tentang kebiasaan manusia berdasarkan kesepakatan, menurut ruang dan waktu yang berbeda, yang menggambarkan perangai manusia dalam kehidupan pada umumnya.
Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan tersebut terdapat empat kebutuhan dasar yang harus dipenuhi:
• Kredibilitas. Masyarakat membutuhkan kredibilitas informasi dan sistem informasi.
• Profesionalisme. Diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.
• Kualitas Jasa. Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tertinggi.
• Kepercayaan. Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang melandasi pemberian jasa oleh akuntan.

Fungsi Etika

1. Sarana untuk memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang membingungkan.
2. Etika ingin menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.
3. Orientasi etis ini diperlukan dalam mengabil sikap yang wajar dalam suasana pluralism

Faktor-faktor Yang Mempengaruhi Pelanggaran Etika :
1. Kebutuhan Individu
2. Tidak Ada Pedoman
3. Perilaku dan Kebiasaan Individu Yang Terakumulasi dan Tak Dikoreksi
4. Lingkungan Yang Tidak Etis
5. Perilaku Dari Komunitas

Sanksi Pelanggaran Etika :
1. Sanksi Sosial = Skala relatif kecil, dipahami sebagai kesalahan yangdapat ‘dimaafkan’
2. Sanksi Hukum = Skala besar, merugikan hak pihak lain.

Jenis-jenis Etika
1. Etika umum yang berisi prinsip serta moral dasar
2. Etika khusus atau etika terapan yang berlaku khusus.

 Etika khusus ini masih dibagi lagi menjadi etika individual dan etika sosial.
 Etika sosial dibagi menjadi:
 Sikap terhadap sesama;
 Etika keluarga
 Etika profesi misalnya etika untuk pustakawan, arsiparis, dokumentalis, pialang informasi
 Etika politik
 Etika lingkungan hidupserta
 Kritik ideologi Etika adalah filsafat atau pemikiran kritis rasional tentang ajaran moral sedangkan moral adalah ajaran baik buruk yang diterima umum mengenai perbuatan, sikap, kewajiban dsb. Etika selalu dikaitkan dengan moral serta harus dipahami perbedaan antara etika dengan moralitas.
Kode etik akuntan Indonesia memuat delapan prinsip etika sebagai berikut : (Mulyadi, 2001: 53)
1. Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peran tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka
2. Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib.
3. Integritas
Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya.
4. Obyektivitas
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain.
5. Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir.
6. Kerahasiaan
Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.
7. Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.
8. Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Contoh Kasus Pelanggaran Kode Etik Akuntansi

Belakangan ini profesi akuntan publik menjadi sorotan banyak pihak. Sorotan tajam diberikan karena akuntan publik dianggap memiliki kontribusi dalam banyak kasus kebangkrutan perusahaan. Profesionalisme akuntan seolah dijadikan kambing hitam dan harus memikul tanggung jawab pihak lain yang seharusnya bertanggung jawab atas kegagalan itu. Munculnya pandangan skeptis terhadap profesi akuntan publik memang beralasan, karena cukup banyak laporan keuangan suatu perusahaan, yang mendapatkan opini wajar tanpa pengecualian, mengalami kebangkrutan justru setelah opini tersebut dikeluarkan. Misalnya saja seperti kasus Enron yang melibatkan Kantor Akuntan Publik (KAP) Arthur Andersen di Amerika Serikat yang berakibat pada menurunnya kepercayaan investor terhadap integritas penyajian laporan keuangan (Sudirman, 2002 dalam Enggar, 2006). Satu dampak yang sangat jelas pada saat kasus Enron mencuat ke permukaan adalah ruginya para investor dari ambruknya nilai saham Enron yang sangat dramatis. Pertama-tama, diketahui bahwa manajemen Enron telah melakukan window dressing, dengan memanipulasi angka-angka laporan keuangan agar kinerjanya tampak baik. Bahkan, pendapatan di-mark-up sebesar $ 600 juta, dan utang senilai $ 1,2 miliar disembunyikan dengan teknik off-balance sheet. Auditor Enron, Arthur Andersen kantor Huston, dipersalahkan karena ikut membantu proses rekayasa keuangan tingkat tinggi itu. Manipulasi ini telah berlangsung bertahun-tahun, sampai Sherron Watskin, salah satu eksekutif Enron yang tidak tahan lagi terlibat dalam manipulasi itu, mulai melaporkan praktik tidak terpuji itu. Keberanian Watskin yang juga pernah bekerja di Andersen inilah yang membuat semuanya menjadi terbuka. Kontroversi lainnya adalah mundurnya beberapa eksekutif terkemuka Enron dan “dipecatnya” sejumlah partner Andersen. Selain itu, kisah pemusnahan ribuan surat elektronik dan dokumen lainnya yang berhubungan dengan audit Enron oleh petinggi di KAP Arthur Andersen juga ikut terungkap. Karena masalah tersebut Arthur Andersen harus berjuang keras menghadapi berbagai tuduhan, bahkan berbagai tuntutan di pengadilan. Diperkirakan tidak kurang dari $ 32 miliar harus disediakan Arthur Andersen untuk dibayarkan kepada para pemegang saham Enron yang merasa dirugikan karena auditnya yang tidak benar.

surat permintaan (inquiry letter)

PT. Maju Jaya
Jln. Garuda No. 225 Jakarta
February 20, 2011


Number : 213/CN/B/II/2011
To : Marketing Department PT Puspa Jaya
Subject: Request for Goods
Jl. Sudirman No. 125
In Jakarta


Dear Marketing Department PT Puspa Jaya,


I am grateful to you if you send us a message goods already. The following items we ordered:

1. Two units of washing machines Sony model S-90E
2. Five units of the model K-989C

Payment by Cash on Delivrery in our office. We hope before april 1 2011 , the goods we have received.

For your attention, we thank you.



Sincerely,



(Anggit Tiantoro)
Equipment Manager

PERBANKAN (BANKING)

BANKING


Definition
According to Law Decree No. 10 of 1998 dated 10 November 1998 on the banks, it can be concluded that the banking business includes three activities, namely raise funds, distribute funds, and provides banking services lainnya.Kegiatan raise and channel funds be an activity while the main bank provides services to other banks only support activities. Events raise funds, in the form of raising funds from the public in the form of demand deposits, savings and time deposits. Usually he is given an attractive fringe benefits such as, flowers and gifts as a stimulus for the community. Events raise funds, the provision of loans to the public. While other banking services provided to support the main activity tersebut.bank founded by prof. Dr. Ali Afifuddin, SE In my opinion, the bank is a tool that allows people to save money activity, in terms of commerce, as well as for future investment. The world of banking is one institution that plays an important role in the economy of a country (particularly in financing the economy). Here are some benefits of banking in the life:
1. As an investment model, which means that derivative transactions can be used as one model of investing. Although in general is kind of short-term investments (yield enhancement). 2. As a way of hedging, which means that derivative transactions can serve as one way to eliminate risk by hedging (hedging), or also known as risk management. 3. Price information, which means, derivatives transactions can serve as a means of seeking or providing information about the prices of certain commodities in the future (price discovery). 4. Function speculative, which means, derivatives may provide an opportunity speculation (speculative) to changes in market value of derivative transaction itself. 5. Production management functions work well and efficiently, which means that derivative transactions can give an idea to a manufacturer of production management in assessing the demand and market needs in the future. Apart from funsi-banking functions (bank) that the primary or its derivatives, hence the need to be considered for the banking world, is the philosophical purpose of the existence of banks in Indonesia. This is clearly reflected in Article four (4) of Act No. 10 of 1998 which explains, "Bank Indonesia aims to support the implementation of national development in order to improve equity, economic growth and national stability towards improving the welfare of the people." Deeper review of the business of banks, the banks (banking) of Indonesia in conducting its business must be based on the principle of economic democracy, which uses the precautionary principle hatian.4 This, clearly illustrated, because philosophically the bank has the function of macro and micro to the process of nation-building .
Banking History
Origin of Banking
The Bank was first established in the form of such a firm in general in 1690, when the British empire-willed plan to rebuild the fleet marine force to compete with the French naval forces but the British government when it does not have the financial capability and then based on the idea that later William Paterson by Charles Montagu realized by forming a financial intermediary which ultimately can meet these financing funds in just twelve days.
History records the origin of banking activities are familiar in the days of the past empire in mainland Europe. Then the banking business has grown into West Asia by the merchants. The development of banking in Asia, Africa and the Americas brought by Europeans during the colonial colonies to countries in Asia, Africa and the Americas. When traced, the history of banking familiar starting from currency exchange services. So in banking history, meaning the bank is known as a table of the exchange. In the course of the history of empire in the first exchange between the kingdom of the money made that one moved at the other kingdom. Exchange activity is now known as the Foreign Exchange Traders (Money Changer). Then in the next, more developed banking operations into daycare money or so-called current deposit activity. Next banking activities increased with moneylending activities. The money saved by the people, by the banks loaned back to the society needs it. Other bank services followed in accordance with the times and the needs of an increasingly diverse society.
History of Banking in Indonesia
Indonesia's banking history is inseparable from the Dutch East Indies colonial era. At that time De Javasche Bank NV was founded in Batavia on January 24, 1828 and then followed Escompto Nederlandsche Indische Maatschappij, NV in 1918 as the holder of the monopoly purchase of agricultural products in domestic and overseas sales and there are some banks that play an important role in Indian Netherlands. The banks are, among others:
1. De Javasce NV.
2. De Post Poar Bank.
3. Hulp en Spaar Bank.
4. De Algemenevolks Crediet Bank.
5. Nederland handles Maatscappi (NHM).
6. Handles Nationale Bank (NHB).
7. De Escompto Bank NV.
8. Nederlansche Indische Handelsbank
In addition, there are also banks belonging to Indonesia and foreigners such as from China, Japan, and Europe. These banks include:
1. NV. Nederlandsch Indische Spaar En Bank Deposit
2. National Bank Indonesia.
3. Gray Merchant Bank.
4. Boemi Bank NV.
5. The Chartered Bank of India, Australia and China
6. Hongkong & Shanghai Banking Corporation
7. The Yokohama Species Bank.
8. The Matsui Bank.
9. The Bank of China.
10. Bank Batavia.
In an age of independence, Indonesia's banking developed and developing countries grow again. Several Dutch banks dinasionalisir by the Indonesian government. The banks in the early days of independence, among others:
1. NV. Nederlandsch Indische Spaar En Deposit Bank (now Bank OCBCNISP), founded 4 April 1941 with headquarters in Bandung
2. Bank Negara Indonesia, established on July 5, 1946 which is now known as the BNI '46.
3. Bank Rakyat Indonesia, which was established on February 22, 1946. This bank was derived from De Algemenevolks Crediet Bank or Syomin Ginko.
4. Bank of Surakarta Airlines Adil Makmur (MAI) in 1945 in Solo.
5. Bank Indonesia in Palembang in 1946.
6. Bank Dagang Nasional Indonesia in 1946 in Medan.
7. Indonesian Banking Corporation in 1947 in Yogyakarta, and then became Bank Amrita.
8. Bank NV in Manado, Sulawesi in 1946.
9. Indonesian Trade Bank NV in Samarinda in 1950 was merged with the Pacific Bank.
10. East Bank NV in Semarang changed its name to Bank enjoy doing. Then the merger with Bank Central Asia (BCA) in 1949.
In Indonesia, banking practice has spread to the corners of the financial pedesaan.Lembaga shaped banks in Indonesia in the form of commercial banks, rural banks (BPR), Commercial Bank of Sharia, and also RB Sharia (SRB). Each bank institutions is a different shape characteristics and functions.
Struggling Bank Doctrine
Government Bank
Through the Minister of Finance Decree No. 1/M/61 dated January 6, 1961 which prohibits the announcement and publication of statistical figures monetary / banking, then between the years 1960 to 1965, Bank Indonesia does not publish annual reports, including statistical data on the central clearing, and calculations.
On July 5, 1964, on the basis of political considerations to simplify the command in the banking sector to support the Universe Development Planning, then in 1965 the government established a policy to integrate all the state banks into one bank under the name Bank Negara Indonesia, Bank integration initiatives of this government derived from the idea Jusuf Muda Dalam, who was then serving as Minister of the Central Bank / Governor of Bank Indonesia - the newly appointed from the original position of President Director of BNI - and approved by President Sukarno. The basic idea is to make banking as a tool of revolution with the motto Berdjoang Bank under the leadership of Great Leader of the Revolution. Name of Bank Negara Indonesia (BNI) as a single bank, proposed by Joseph Young in itself. The result was the birth of a new structure makes Berdjoang Bank;
Bank Indonesia to Bank Negara Indonesia Unit I;
Farmers and Fishermen Cooperative Bank and the Bank Eczema Indonesia became Bank Negara Indonesia Unit II;
Bank Negara Indonesia to Bank Negara Indonesia Unit III;
State Commercial Bank became Bank Negara Indonesia Unit IV and
State Savings Bank became Bank Negara Indonesia Unit V.
But not all government bank successfully integrated into the Bank Berdjoang namely Bank Dagang Negara (BDN) and Bapindo. BDN being let loose from the integration process is mainly due to the President Director of BDN JD Massie was appointed as Minister of the Control of National Private Banks which would have had enough influence to object to the unification BDN with other banks. Massie argued that this policy will confuse overseas correspondent banks for the settlement of L / C exports and imports for the name of the same bank. Meanwhile, Bapindo not integrated into the Bank Struggling because this bank under the Development Council chaired by the First Minister of Development Affairs with members of the Finance Minister, who is also Chairman of the Board of Trustees Bapindo, and Governor of Bank Indonesia as anggota.Dengan Thus, through his position, the effect Bapindo strong enough to deter integrated into the BNI.
Private Bank
In 1965 the government wants combines all private banks or foreign banks in Private Development Bank as the only bank collector and distributor of all progressive funds in the private sector and the tools that can be used Universe Development Plan and other plans specified by the President of the Republic of Indonesia.
History of State Bank
As we know that Indonesia is familiar with the banking world from the former colonialist, the Netherlands. Therefore, history can not be separated from the influence perbankanpun countries menjajahnya good for government banks and private banks. In 1958, the government nationalized the Dutch-owned bank began with Handelsbank Nationale (NHB) in 1959 which subsequently changed to the State Commercial Banks (BUNEG later became Bank Bumi Daya), then in 1960 consecutive Escomptobank into Bank Dagang Negara (BDN) and Nederlandsche Handelsmaatschappij (NHM) to Farmers and Fishermen Cooperative Bank (BKTN) and later became Bank Expor Impor Indonesia (BEII).
The following will be explained briefly the history of government-owned banks, namely:
• Central Bank
Central Bank of Indonesia is Bank Indonesia (BI) based on Law No. 13 of 1968. Then asserted again moved at Law No. 23 of this 1999.Bank previously derived from De Javasche Bank in nasionalkan in 1951.
• Bank Rakyat Indonesia and Bank Expor Import
This bank was derived from De Algemene Volkscrediet Bank, then the melting after becoming the single bank called Bank Nasional Indonesia (BNI), Unit II, which is engaged in rural and export import (exim), separated again into:
1. In charge of rural as Bank Rakyat Indonesia with Law No. 21 of 1968.
2. In charge of Exim with the Law No. 22 of 1968 as Bank Expor Impor Indonesia.
• Bank Negara Indonesia (BNI '46)
The bank underwent BNI Unit III with Law No 17 of 1968 turned into Bank Negara Indonesia '46.
• Bank Dagang Negara (BDN)
BDN derived from Escompto Bank in nasionalisasikan with PP No 13 of 1960, but the PP (Government Regulation) is repealed by replaced by Law No 18 of 1968 as Bank Dagang Negara. BDN is the only bank outside Government yangberada Bank Negara Indonesia Unit.
• Bank Bumi Daya (BBD)
BBD originally derived from the Nederlandsch Indische Hendles Bank, then became Hendles Nationale Bank, the bank later became Bank Negara Indonesia Unit IV and based on Law No. 19 of 1968 as Bank Bumi Daya.
• Development Bank of Indonesia (Bapindo)
• Regional Development Banks (BPD)
This bank was established in the regions level I. The legal basis is Law No. 13 of 1962.
• State Savings Bank (BTN)
BTN, comes from De Post Paar Bank which later became the Postal Savings Bank in 1950. Next to Bank Negara Indonesia Unit V and finally became the State Savings Bank with Law No. 20 of 1968.
• Bank Mandiri
Bank Mandiri is the result of the merger of Bank Bumi Daya (BBD), Bank Dagang Negara (BDN), Bank Indonesia Development (Bapindo) and Bank Expor Impor Indonesia (Bank Exim). The result of the four bank mergers was conducted in 1999.
The purpose of banking services
Bank service is very important in a country's economic development. Banking services are generally divided into two goals. First, as the provider payment mechanism and an efficient tool for the customer. For this, the bank provides cash, savings, and credit cards. This is the most important role of banks in economic life. Without the provision of efficient payment instruments, then goods can only be traded by way of barter that takes time.
Second, by accepting savings from customers and lend it to those who need funds, meaning the bank to increase the flow of funds for investment and better utilization produktif.Bila this role goes well, the economy of a country will menngkat. Without the flow of these funds, the money just stay in the pocket of someone, people can not get a business loan and can not be built because they do not have the loan fund.

Banking services are actually very much, just that very few people who know. The purpose and benefits are very good for our customers. But many who use them for criminal acts, such as ATM burglary and forgery of books and other savings.
Holders of the Company gains Big Ten Banks Based on Year 2003 (In U.S. Dollars)
1. Citigroup - 20 billion
2. Bank of America - 15 billion
3. HSBC - 10 billion
4. Royal Bank of Scotland - 8 billion
5. Wells Fargo - 7 billion
6. JPMorgan Chase - 7 billion
7. UBS AG - 6 billion
8. Wachovia - 5 billion
9. Morgan Stanley - 5 billion
10. Merrill Lynch - 4 billion
The types of banks and their functions
Three main groups of financial institutions - commercial banks, savings institutions and credit unions - which are also called storage institution because most of the funds came from customer deposits. Commercial banks are the largest group of institutions when measured by the amount of storage assets. They perform functions similar to savings institutions and credit unions, namely, accepting deposits (liabilities) and makes loans (However, they differ in the composition of assets and liabilities, which are much more variable).
Comparison of concentration of bank's asset size, indicates that bank consolidation seems to have reduced the smallest share of bank assets (assets under $ 1 billion). These banks - with assets under $ 1 billion - tend to specialize in retail or consumer banking, such as providing housing mortgages, consumer loans and deposit locally. While the bank's assets are relatively large (with assets of more than $ 1 billion), consisting of two classes are regional or super regional bank. They are involved in wholesale more complex about komersialperbankan activities, including consumer credit and housing as well as commercial and industrial loans (D & I Lending), both regionally and nationally. In addition, banks - big banks have access to buy the fund (fund) - such as inter-bank funds or government funds (federal funds) - to finance their lending and investment activities. However, some very large banks have a different title, namely the Central Bank Currently, five banking organizations form a group of Central Banks, namely: Bank of New York, Deutsche Bank (through acquisitions bankers trust each other), Citigroup, JP Morgan, and HSBC Bank in the United States. However, the numbers have been declining due to megamergers. It is important to note that, assets or loans not always an indicator of a bank is the central bank. But, a combination of site and dependence on the source nondeposit or loan funds.
Services - banking services
Services - services are provided to support the raise and distribute funds, either directly related to savings and credit activities and indirectly. Other banking services are as follows:
• deposit services such as electricity deposits, telephone, water, or tuition
• payment services such as payment of salary, pension, or gift
• Service remittances (transfers)
• Billing Services (collection)
• Clearing
• Sales of foreign currency
• Storage of documents
• Service Desk check
• Credit Card
• Services - services that exist in the stock market like loan issuance and securities traders.
• Services Letter of Credit (L / C)
• Bank guarantees and bank references
• Services of other banks.

MODAL AUXILIARY

Modal Auxiliaries

Other helping verbs, called modal auxiliaries or modals, such as can, could, may, might, must, ought to, shall, should, will, and would, do not change form for different subjects. For instance, try substituting any of these modal auxiliaries for can with any of the subjects listed below.
I
you (singular)
he
we
you (plural)
they can write well.

There is also a separate section on the Modal Auxiliaries, which divides these verbs into their various meanings of necessity, advice, ability, expectation, permission, possibility, etc., and provides sample sentences in various tenses. See the section on Conditional Verb Forms for help with the modal auxiliary would. The shades of meaning among modal auxiliaries are multifarious and complex. Most English-as-a-Second-Language textbooks will contain at least one chapter on their usage. For more advanced students, A University Grammar of English, by Randolph Quirk and Sidney Greenbaum, contains an excellent, extensive analysis of modal auxiliaries.
The analysis of Modal Auxiliaries is based on a similar analysis in The Scott, Foresman Handbook for Writers by Maxine Hairston and John J. Ruszkiewicz. 4th ed. HarperCollins: New York. 1996. The description of helping verbs on this page is based on The Little, Brown Handbook by H. Ramsay Fowler and Jane E. Aaron, & Kay Limburg. 6th ed. HarperCollins: New York. 1995. By permission of Addison-Wesley Educational Publishers Inc. Examples in all cases are our own.
Uses of Can and Could
The modal auxiliary can is used
• to express ability (in the sense of being able to do something or knowing how to do something):
He can speak Spanish but he can't write it very well.
• to expression permission (in the sense of being allowed or permitted do something):
Can I talk to my friends in the library waiting room? (Note that can is less formal than may. Also, some writers will object to the use of can in this context.)
• to express theoretical possibility:
American automobile makers can make better cars if they think there's a profit in it.
The modal auxiliary could is used
• to express an ability in the past:
I could always beat you at tennis when we were kids.
• to express past or future permission:
Could I bury my cat in your back yard?
• to express present possibility:
We could always spend the afternoon just sitting around talking.
• to express possibility or ability in contingent circumstances:
If he studied harder, he could pass this course.
In expressing ability, can and could frequently also imply willingness: Can you help me with my homework? Can versus May
Whether the auxiliary verb can can be used to express permission or not — "Can I leave the room now?" ["I don't know if you can, but you may."] — depends on the level of formality of your text or situation. As Theodore Bernstein puts it in The Careful Writer, "a writer who is attentive to the proprieties will preserve the traditional distinction: can for ability or power to do something, may for permission to do it.
The question is at what level can you safely ignore the "proprieties." Merriam-Webster's Dictionary, tenth edition, says the battle is over and can can be used in virtually any situation to express or ask for permission. Most authorities, however, recommend a stricter adherence to the distinction, at least in formal situations.
Authority: The Careful Writer by Theodore Bernstein. The Free Press: New York. 1998. p. 87.

Uses of May and Might
Two of the more troublesome modal auxiliaries are may and might. When used in the context of granting or seeking permission, might is the past tense of may. Might is considerably more tentative than may.
• May I leave class early?
• If I've finished all my work and I'm really quiet, might I leave early?
In the context of expressing possibility, may and might are interchangeable present and future forms and might + have + past participle is the past form:
• She might be my advisor next semester.
• She may be my advisor next semester.
• She might have advised me not to take biology.
Avoid confusing the sense of possibility in may with the implication of might, that a hypothetical situation has not in fact occurred. For instance, let's say there's been a helicopter crash at the airport. In his initial report, before all the facts are gathered, a newscaster could say that the pilot "may have been injured." After we discover that the pilot is in fact all right, the newscaster can now say that the pilot "might have been injured" because it is a hypothetical situation that has not occurred. Another example: a body had been identified after much work by a detective. It was reported that "without this painstaking work, the body may have remained unidentified." Since the body was, in fact, identified, might is clearly called for.
Uses of Will and Would
In certain contexts, will and would are virtually interchangeable, but there are differences. Notice that the contracted form 'll is very frequently used for will.
Will can be used to express willingness:
• I'll wash the dishes if you dry.
• We're going to the movies. Will you join us?
It can also express intention (especially in the first person):
I'll do my exercises later on and prediction:
• specific: The meeting will be over soon.
• timeless: Humidity will ruin my hairdo.
• habitual: The river will overflow its banks every spring.
Would can also be used to express willingness:
• Would you please take off your hat?
It can also express insistence (rather rare, and with a strong stress on the word "would"):
• Now you've ruined everything. You would act that way.
and characteristic activity:
• customary: After work, he would walk to his home in West Hartford.
• typical (casual): She would cause the whole family to be late, every time.
In a main clause, would can express a hypothetical meaning:
• My cocker spaniel would weigh a ton if I let her eat what she wants.
Finally, would can express a sense of probability:
I hear a whistle. That would be the five o'clock train

Uses of Used to
The auxiliary verb construction used to is used to express an action that took place in the past, perhaps customarily, but now that action no longer customarily takes place:
• We used to take long vacation trips with the whole family.
The spelling of this verb is a problem for some people because the "-ed" ending quite naturally disappears in speaking: "We yoostoo take long trips." But it ought not to disappear in writing. There are exceptions, though. When the auxiliary is combined with another auxiliary, did, the past tense is carried by the new auxiliary and the "-ed" ending is dropped. This will often happen in the interrogative:
• Didn't you use to go jogging every morning before breakfast?
• It didn't use to be that way.
Used to can also be used to convey the sense of being accustomed to or familiar with something:
• The tire factory down the road really stinks, but we're used to it by now.
• I like these old sneakers; I'm used to them.
Used to is best reserved for colloquial usage; it has no place in formal or academic text.

Function

Modal auxiliary verbs give more information about the function of the main verb that follows it. Although having a great variety of communicative functions, these functions can all be related to a scale ranging from possibility ("can") to necessity ("must"). Within this scale there are two functional divisions:
• one concerned with possibility and necessity in terms of freedom to act (including ability, permission and duty),
• and the other ("shall" not included) concerns itself with the theoretical possibility of propositions being true or not true, including likelihood and certainty.
Most modal auxiliary verbs have two distinct interpretations, epistemic (expressing how certain the factual status of the embedded proposition is) and deontic (involving notions of permission and obligation). The following sentences illustrate the two uses of must:
• epistemic: You must be starving. (= "It is necessarily the case that you are starving.")
• deontic: You must leave now. (= "You are required to leave now.")
• ambiguous: You must speak Spanish.
o epistemic = "It is surely the case that you speak Spanish (e.g., after having lived in Spain for ten years)."
o deontic = "It is a requirement that you speak Spanish (e.g., if you want to get a job in Spain)."
Epistemic modals can be analyzed as raising verbs, while deontic modals can be analyzed as control verbs.
Another form of modal auxiliary is the verb indicating ability: "can" in English, "können" in German, and "possum" in Latin. For example, "I can say that in English," "Ich kann das auf Deutsch sagen," and "Illud Latine dicere possum."
Sometimes, the use of the modal auxiliary verbs varies in positive and negative statements. For example, in English, we have the sentence pair, "You may do that," and "You may not do that." However, in German, these ideas are expressed as "Sie dürfen das tun," but "Sie müssen das nicht tun." The latter looks as if it would translate into English as "You must not do that," but it is more typically translated as "You may not do that."
List

This table lists some modal verbs with common roots in English, German and Dutch. English modal auxiliary verb provides an exhaustive list of modal verbs in English.
Words in the same row share the same etymological root. Because of semantic drift, however, words in the same row may no longer be proper translations of each other. In addition, the English and German verbs will are completely different in meaning, and the German one has nothing to do with constructing the future tense. These words are false friends.
In English, the plural and singular forms are identical. For German and Dutch, both the plural and singular form of the verb are shown.
Note that the words in this list are not translations of each other. (See above.)
English German Dutch
can können, kann kunnen, kan
shall sollen, soll zullen, zal
will wollen, will willen, wil
must müssen, muss moeten, moet
may mögen, mag mogen, mag
tharf[1]
dürfen, darf durven, durf
The English could is the past tense of can; should is the past tense of shall; and might is the past tense of may. (This is ignoring the use of "may" as a vestige of the subjunctive mood in English.) These verbs have acquired an independent, present tense meaning. The German verb möchten is sometimes taught as a vocabulary word and included in the list of modal verbs, but it is actually the past subjunctive form of mögen. An example of the subjective use of "may" in English is in the sentence "That may be, or may not be," meaning "That could be true, but maybe it is not."
The English verbs dare and need have both a modal use (he dare not do it), and a non-modal use (he doesn't dare to do it). The Dutch verb durven is not considered a modal (but it is there, nevertheless) because its modal use has disappeared, but it has a non-modal use analogous with the English dare. Other English modal verbs include want, wish, hope, and like. All of these differ from the main modals in English (i.e. most of those in the table above) in that they take the particle to in the infinitive, like all other English verbs (may; to want), and are followed by to when they are used as a modal (may go; want to go). Some may be more than one word, such as "had better" and "would rather."
Morphology and syntax
Germanic modal verbs are preterite-present verbs, which means that their present tense has the form of a vocalic preterite. This is the source of the vowel alternation between singular and plural in German and Dutch. Because of their preterite origins, modal verbs also lack the suffix (-s in modern English, -t in German and Dutch) that would normally mark the third person singular form:
normal verb modal verb
English he works he can
German er arbeitet er kann
Dutch hij werkt hij kan
The main verb that is modified by the modal verb is in the infinitive form and is not preceded by the word to (German: zu, Dutch: te). There are verbs that may seem somewhat similar in meaning to modal verbs (e.g. like, want), but the construction with such verbs would be different:
normal verb modal verb
English he tries to work he can work
German er versucht zu arbeiten er kann arbeiten
Dutch hij probeert te werken hij kan werken
In English, main verbs but not modal verbs always require the auxiliary verb do to form negations and questions, and can be used to form emphatic affirmative statements. Neither negations nor questions in early modern English used to require do.
normal verb modal verb
affirmative he works he can work
negation he does not work he cannot work
emphatic he does work hard he can work hard
question does he work here? can he work at all?
negation + question does he not work here? can he not work at all?
(German never uses "do" as an auxiliary verb for any function; Dutch uses "do" as an auxiliary, but only in colloquial speech)
In English, modal verbs are called defective verbs because of their incomplete conjugation: they have a narrower range of functions than ordinary verbs. For example, most have no infinitive or gerund.