• Lim Hendra
accountant professional
E-mail: lim.hendra@akuntanindonesia.or.id
Preview and introduction
• Name : Lim Hendra
• HP : 0818 0817 0583
• Experiences:
a. General Manager; PT APM Armada Autoparts; 2013 – Current
b. Lecture; Trisakti University & Indonesia Economic College; 2013 – Current
c. Advisory Partner; KAP Sabar & Rekan; 2013 – 2017
d. Manager audit & assurance; Grant Thornton Indonesia; 2011 – 2013
e. Supervisor audit & assurance; Grant Thornton Indonesia; 2009 – 2011
f. Senior auditor audit & assurance; Grant Thornton Indonesia; 2006 – 2009
g. Auditor audit & assurance; KAP Trisno, Hendang & Adams; 2005 – 2006
h. Accounting staff; PT Dasa Windu Agung; 2004 – 2005
Pertemuan I:
Pengertian & Teori Etika
• Prinsip-prinsip Etika
• Basis Teori Etika
• Dilema Etika
• Utilitarianism
• Deontology
• Virtue Ethics
Pengertian & Prinsip Etika
• Law = Ethics
Etika tidak sesederhana spt situasi yg taat pada
peraturan (contoh: aturan bisnis di Saudi Arabia)
Immoral to break the law??
Utilitarianism
a. Partisipasi 10%
b. Penulisan dan penyajian makalah 40%
c. UTS 20%
d. UAS 30%
P Materi Kelompok kampus E Anggota Kelompok
14 Enron Corporation (Comprehensive case) Berta Febe, Selvi Chania,Putri Juha, Ratih Ika,
Elga Fajriani
8 Creve Couer Pizza , Inc Siti nasya, Dhia, Duhita,Ana susanti, aristina
putri
9 F&C International, Inc Dessy Margaritha,Suprapti,Vivi Yuliani,
Bunga Rintas
10 Suzette Washington, Accounting Major Yopi Leo, Achmad Sugiarto,Deckary, Yola
Azelia
11 Thomas Forehand, CPA Desy Paskaria, Yun Purwi,Anitasari,Teddy