KD 3.2 Bidang , profesi dan etika profesi akuntansi
Summary
TLDRThis educational video script introduces viewers to the second knowledge development (KD) on the topic of accounting professions and ethics. It covers various fields within accounting, including financial, cost, management, auditing, government, tax, and budget accounting. The script also discusses the roles and responsibilities of an accountant, such as recording transactions, preparing financial reports, and providing business strategy insights. Furthermore, it touches on the importance of professional ethics in accounting, emphasizing integrity, objectivity, competence, confidentiality, and adherence to technical standards.
Takeaways
- 📚 The video is an educational introduction to the field of accounting and professional ethics in accounting.
- 🔍 It covers various areas of accounting including financial accounting, cost accounting, management accounting, auditing, government accounting, tax accounting, and budget accounting.
- 💼 The role of an accountant is to record transactions, keep accounts, prepare financial reports, and assist in business strategy development.
- 📈 Cost accounting focuses on financial transactions related to costs in the production process to determine the cost of goods produced.
- 📊 Management accounting provides information to management for daily operations and policy-making for the future.
- 🕵️♂️ Auditing is an independent examination of accounting data to ensure the accuracy and integrity of financial records and reports.
- 🏢 Government accounting specializes in recording and reporting financial data occurring in government bodies, such as village institutions.
- 💼 Tax accounting is aimed at determining the tax burden for a company and calculating tax reports.
- 📝 Budget accounting combines planning and controlling future operations, such as government or village budgets.
- 📘 Professional ethics in accounting involve standards of conduct that are considered correct and serve as guidelines for accountants, including integrity, objectivity, professional competence, confidentiality, and adherence to technical standards.
- 👩🏫 Accountants can also provide services such as tax consultation, corporate management, and education in the field of accounting.
Q & A
What is the main topic of the video?
-The main topic of the video is to understand the field of accounting, including various types of accounting and the ethics of the accounting profession.
What are the different types of accounting mentioned in the video?
-The video mentions financial accounting, cost accounting, management accounting, auditing, government accounting, tax accounting, and budget accounting.
What is the purpose of financial accounting?
-Financial accounting is aimed at managing financial data related to the preparation of financial statements.
How does cost accounting differ from financial accounting?
-Cost accounting focuses on financial transactions related to costs within the production process for determining the cost of goods to be produced, often found in manufacturing or factory settings.
What role does management accounting play in a company?
-Management accounting provides information to management to support daily operations and to make policies for the future.
What is the purpose of auditing in the context of accounting?
-Auditing is intended to independently examine accounting data to investigate the accuracy of transaction records and evaluate the truthfulness of a company's financial reports for a specific period.
What is the focus of government accounting?
-Government accounting specializes in recording and reporting financial data that occurs within government bodies, such as village institutions or financial village institutions.
What is the objective of tax accounting?
-The objective of tax accounting is to prepare financial reports for the basis of determining a company's tax burden and for calculating tax reports.
What is the role of an accountant in a business?
-An accountant records transactions, makes bookkeeping, compiles financial reports, evaluates the profitability of a business, and builds business strategies.
What are the ethical principles that accountants should adhere to?
-Accountants should adhere to principles such as integrity, objectivity, professional competence and due care, confidentiality, and technical standards.
How does the video conclude and what is the sign-off phrase used?
-The video concludes by thanking the viewers for watching and expressing hope that the video was helpful. The sign-off phrase used is 'Hi Ho, Hi Ho, Hi Ho,' repeated several times.
Outlines
📚 Introduction to Accounting Profession and Ethics
The first paragraph introduces the topic of the video, which is the second knowledge development (KD) about the accounting profession and ethics. The speaker welcomes the audience back to the YouTube channel and mentions feeling unwell. The main goal of the lesson is to understand accounting fields, professions, and ethics. The speaker instructs the students to prepare their study materials and themselves for learning. The lesson begins with a prayer according to their beliefs. The video will cover various accounting fields such as financial accounting, cost accounting, management accounting, auditing, government accounting, and tax accounting. The speaker emphasizes the importance of these fields in the context of a company's financial management and reporting.
🔍 The Role and Ethics of Accountants
The second paragraph delves into the responsibilities of an accountant, which include recording transactions, bookkeeping, and preparing financial reports. The speaker provides an example comparing the profitability of two stores based on rental and transportation costs, illustrating how an accountant can evaluate and strategize business operations. Accountants are also capable of assessing the cost-effectiveness of products and the fairness of financial reports. They offer tax consultation and management services and can teach accounting education. The paragraph introduces the concept of professional ethics in accounting, defining it as the norms and behaviors considered correct within the profession. The ethics include professional responsibility, public interest, integrity, objectivity, competency, professional care, confidentiality, and technical standards, which guide the conduct of accountants in their professional practice.
🎶 Closing Remarks and Sign-off
The third paragraph consists of a repeated phrase 'Hi Ho, Hi Ho,' which seems to be a musical or playful sign-off or filler content, possibly used as a transition or closing note in the video. There is no substantial information or message conveyed in this paragraph, and it appears to be more of a stylistic choice by the content creator.
Mindmap
Keywords
💡Accounting Profession
💡Financial Accounting
💡Cost Accounting
💡Management Accounting
💡Auditing
💡Government Accounting
💡Tax Accounting
💡Budget Accounting
💡Ethics in Accounting
💡Professional Competence
💡Confidentiality
💡Technical Standards
Highlights
Introduction to the second knowledge development (KD) on understanding the field of professional and ethical accounting.
Preparation for learning by preparing writing tools, printouts, and readiness for the study session.
The purpose of the learning session is to understand the field of professional and ethical accounting.
Beginning the learning activity with a prayer according to individual beliefs.
Exploration of the field of accounting, including financial accounting, cost accounting, management accounting, auditing, government accounting, and tax accounting.
Financial accounting focuses on managing financial data related to financial reporting.
Cost accounting deals with financial transactions related to costs in the production process for determining product pricing.
Management accounting aims to provide information to management for daily operations and future policy-making.
Auditing involves independently examining accounting data to investigate the accuracy of financial records and assess the truthfulness of financial reports for a specific period.
Government accounting specializes in recording and reporting financial data occurring in government bodies, such as village institutions.
Tax accounting is aimed at determining the tax burden for a company and calculating tax reports.
Budget accounting combines planning and controlling future operations, exemplified by government or village budgets.
Accountants perform tasks such as recording transactions, bookkeeping, preparing financial reports, and building business strategies.
An accountant can evaluate the profitability of a business based on rental and transportation costs.
Accountants can assess the feasibility of products from a cost perspective and the fairness of financial reports.
Accountants provide tax consultation and management services for companies.
The role of an accountant also includes teaching accounting education, as exemplified by Ibu Yovita teaching basic accounting.
Various accounting professions are available, such as cost accounting, management accounting, and educational accounting.
Ethics in accounting involves understanding the standards of good and bad behavior within the profession.
Professional ethics in accounting includes concepts such as integrity, objectivity, competency, professional care, confidentiality, and technical standards.
Accountants are expected to behave ethically, maintain confidentiality, and adhere to technical standards in their professional services.
Conclusion and appreciation for watching the video, with an invitation to the next meeting.
Transcripts
halo Pak Halo anak-anak Welcome back to
my youtube channel di
hai hai
hai hai
Hai aku sakit
Hai yang bisa di video kali ini kita
akan membahas mengenai KD yang kedua
yaitu mengenal bidang profesi dan etika
profesi akuntansi Nah untuk memahami
materi ini marilah kita mempersiapkan
diri kita untuk belajar maka dari itu
anak-anak siapkan alat tulisnya buku
cetaknya serta siapkan diri kalian dan
waktunya kita pelajar Baiklah anak-anak
pada KD ini kita akan mempelajari materi
mengenai bidang akuntansi serta profesi
akuntansi dan etikanya tetapi untuk
memulai kegiatan pembelajaran kita hari
ini main kita berdoa sesuai dengan iman
kepercayaan kita masing-masing
Hai anak-anak adapun tujuan dari
pembelajaran kita hari ini adalah agar
kalian mengenal bidang profesi dan etika
profesi akuntansi Baiklah anak-anak
langsung saja kita masuk pada materinya
yang pertama adalah mengenai bidang
akuntansi yang pertama akuntansi
keuangan atau financial accounting
akuntansi keuangan ini adalah akuntansi
yang di tujuannya mengelola data
keuangan berhubungan dengan penyusunan
laporan keuangan nah akuntansi keuangan
ini bisa saja terjadi pada suatu
perusahaan atau diluar perusahaan yang
kedua akuntansi biaya atau cost
accounting yaitu bidang akuntansi yang
Sebutkan data transaksi keuangan yang
berhubungan dengan biaya-biaya dalam
proses produksi untuk penetapan harga
pokok barang yang akan diproduksi
biasanya akuntansi biaya ini terdapat
pada perusahaan manufaktur atau pabrik
ya yang ketiga akuntansi manajemen atau
management accounting yaitu bidang
akuntansi yang bertujuan menyediakan
informasi untuk pihak manajemen guna
mendukung operasi sehari-hari dan
membuat kebijakan untuk masa yang akan
datang selanjutnya yang keempat ya
akuntansi pemeriksaan atau editing yaitu
akuntansi yang tujuannya
Hai memeriksa secara bebas atas
data-data akuntansi dengan maksud
meneliti kecermatan kebenaran catatan
bukti transaksi perusahaan dan menilai
kebenaran laporan keuangan pada periode
tertentu jadi Auditing ini bersifat
bebas atau independen yang kelima
akuntansi pemerintahan atau government
accounting jadi bidang akuntansi ini
mengkhususkan diri dalam mencatat dan
melaporkan data keuangan yang terjadi
pada badan-badan pemerintahan contohnya
lembaga desa atau lembaga keuangan desa
yang keenam adalah akuntansi perpajakan
atau teks accounting jadi bidang
akuntansi ini tujuan laporan keuangannya
untuk dasar penentuan pajak
Hai yang menjadi beban perusahaan serta
perhitungan untuk kepentingan penyusunan
laporan pajak yang ke-7 adalah akuntansi
anggaran atau budget RI counting jadi
akuntansi anggaran adalah kombinasi
kegiatan perencanaan dan pengendalian
pengoperasian di masa depan
Hai contohnya adalah anggaran
pemerintahan Dana Desa Nah setelah dari
bidang akuntansi kita masuk nih mengenai
mengenal profesi akuntansi Baiklah
anak-anak kita mulai ya Apa yang
dilakukan oleh seorang engkau akuntan
yaitu mencatat transaksi membuat
pembukuan menyusun laporan keuangan kita
ambil contoh ya Misalnya di toko A atau
toko B nih di toko Al harga sewa tempat
satu juta perbulan transportasi 200.000
sementara di toko b-db-ac transportasi
500 kira-kira mana yang lebih
menguntungkan nah anak-anak akuntan
dapat menjawab pertanyaan tersebut dan
membangun strategi bisnis perusahaan
[Musik]
hai hai
Hai seorang akuntan bisa menilai
kelayakan produk dari segi biaya Apabila
ada masalah dalam sebuah laporan
keuangan seorang akuntan bisa menilai
kewajaran laporan keuangan tersebut
[Musik]
Seorang akuntan bisa memberikan jasa
konsultasi perpajakan dan manajemen
perusahaan seorang akuntan juga bisa
mengajar Pendidikan akuntansi seperti
halnya Ibu Yovita yang sekarang mengajar
kalian akuntansi dasar jadi banyak
sekali profesi akuntan yang bisa anda
pilih Nih misalnya ada akuntansi biaya
akuntansi manajemen akuntansi pendidik
dan lain sebagainya tergantung profesi
mana yang kalian sukai
disini kita akan belajar mengenai etika
profesi bidang akuntansi pengertian
etika secara umum etika mempelajari
tentang ukuran perbuatan baik dan buruk
[Musik]
profesi artinya adalah kegiatan yang
dijalankan berdasarkan keahlian tertentu
sehingga dapat disimpulkan bahwa etika
profesi merupakan konsep etika yang
ditetapkan atau disepakati pada tatanan
profesi atau lingkup kerja tertentu
etika profesi di bidang akuntansi
merupakan norma atau perilaku yang
dianggap benar dan digunakan sebagai
pedoman kerja bagi profesi akuntan itu
sendiri yang pertama cukupan etika
profesi dalam bidang akuntansi yaitu
tanggung jawab profesi dan kepentingan
publik yang terdiri dari satu integritas
dua objektivitas prinsip ini
mengharuskan anggota untuk bersikap adil
jujur dan tidak memihak tiga kompetensi
dan kehati-hatian profesional yaitu
melaksanakan jasa profesionalnya dengan
berhati-hati keempat kerahasiaan
menghormati dan menjaga kerahasiaan
informasi yang diperoleh selama
melakukan jasa profesional dan tidak
boleh memakai informasi tersebut tanpa
persetujuan perilaku profesional setiap
akuntan harus berperilaku yang baik dan
yang terakhir adalah standar teknis
setiap anggota harus melaksanakan jasa
profesionalnya Sesuai dengan standar
teknis Terima kasih anak-anak sudah
menonton video ini semoga video ini
bermanfaat buat kalian sampai jumpa pada
pertemuan selanjutnya dan see you to
Hi Ho
Hi Ho
Hi Ho
Hi Ho
Hi Ho
Hi Ho
Hi Ho
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