Hal.138 Exercise 37
1.The record that was roduced by this company became gold record
2.Checking accounts that require a minimum balance are very common now
3.The professor to whom you spoke yesterday is not here today
4.Jhon whom grades are the highest in the school has received a scholarship
5.Felipe bought the camera that has there lenses
6.Frank the man whom we are going to nominate for the office of treasurer
7.The doctor is with the patient whom leg was broken in an accident
8.Jane is the woman whom is going to China next year
9.Janet wants a typewriter that self-corrects
10.This book I found that last week contains some usseful information
11.Mr.Bryant whom team has last the game looks very sad
12.James wrote an article that indicated he disliked the president
13.Thn director of the program whom graduated from Harvard University is planning to retire next year
14.This is the book that I have been looking for all year
15.William whom brother is lawyear wants to become a judge
Hal.139 Exercise 38
1.George is the man chosen to represent the committee at the convention
2.All of the money accepted has already been released
3.The papers on the table belong to patricia
4.The man brought to the police station confessed to the crime
5.The girl drinking coffee is Mary Allen
6.John's wife, a professor, has written several papers on this subject
7.The man talking to the policeman is my uncle
8.The book on the top shelf is the one that I need
9.The number of students counted is quite high
10.Leo Evans, a doctor, eats in this restaurant every day
letter of aplication
May 7, 2011
Mr. Mahdi Syahbudin
Personnel Director
PT. Astra Graphica Art
Jl. Pramuka 54
Jakarta
Dear Mr. Syahbudin:
I am a graduate student in Computer Science at Bina Nusantara University, and I will be awarded an M.S. degree in June 2007. I am currently looking for a position related to Database/Graphics Package Design in the research and development department of a major company.
Before coming to Bina Nusantara University, I designed, supervised, and completed a CAD system. The function covers vector, character and curve generation, windowing, shading, and transformations.
At Bina Nusantara, my research work involves Compilation of Relational Queries into Network DML. To enhance my background, I have taken some courses in computer graphics and database, and I have experience in and an understanding of the design of databases. With this strong background, I certainly believe that I am competent to meet challenging tasks and can make a good contribution to your company.
Enclosed is my resume, which indicates in some detail my training and experience. I sincerely hope that my qualifications are of interest to you and that an interview might be arranged at your convenience.
Thank you for your consideration. I look forward to hearing from you soon.
Sincerely yours,
Your Name
Curriculum Vitae
Personal Details
Full Name = sisksa maria
Sex = Female
Place, Date of Birth = Bandung, August 5 1979
Nationality = Indonesia
Marital Status =Single
Height, weight = 165 cm, 53 kg
Health = Perfect
Religion = Moslem
Address = Tanjung Barat Raya no.125
Mobile = 0812345667
Phone = 021-78825244
E-Mail = siska_maria@gmail.com
Educational Background
1985-1991 = Al-azhar 2, Bandung
1991-1994 = Junior High School No.1, Bandung
1994-1997 = Senior High School No.1, Bandung
1997-2001 = Accounting Department at the University of Gunadarma, Jakarta
Course & Education
1998-1999 = Computer & Internet Course at Puskom Gilland Ganesha, Jakarta
1999-2002 = English language course at LBA Gilland Ganesha, Jakarta
2004-2004 = Tax Course (Breveat A & B) FAIUP, Jakarta
Qualifications
Accounting & Administration Skills (Journal Printing & Calculation, Ledger, Petty Cash Payroll & Calcualation, Inventory Controls, Project Data Updating, Teller, Salary Calculation)
Taxation System
Computer Literate (Ms Word, Ms Excel, Ms Power Point, Ms Access, Ms Outlook)
Internet Literate
Working Experience
Working at Pt.Flamboyan Bumi Singo, Cibinong
Period = August 2001 - January 2008 December 2007
Purpose = Permanenty Working
Positon = Accounting & Taxation Staff
Job's Description
-Project's date updating
-Business correspondences
-Expatriates documentation Filling & Follow up
Senin, 09 Mei 2011
Senin, 11 April 2011
TUGAS BAHASA INGGRIS 2
Exercise 35
1. The President are being called somebody everyday.
2. The other members are being John.
3. Mr. Waatson would be called somebody tonight.
4. Considerable damage has been coused by the fire.
5. The suppliers shaal the teacher bought for this class.
Exercise 36
1. Leave
2. Repaired
3. Typed
4. Call
5. Painted
6. Write
7. Lie
8. Sent
9. Cut
10. Signed
11. Leave
12. Washed
13. To fix
14. Published
15. To find
NOTE TAKING ..
Note taking and in-class skills
Adequate notes are a necessary adjunct to efficient study and learning in college. Think over the following suggestions and improve your note- taking system where needed.
Listen actively - if possible think before you write - but don't get behind.
Be open minded about points you disagree on. Don't let arguing interfere with your note-taking.
Raise questions if appropriate.
Develop and use a standard method of note-taking including punctuation, abbreviations, margins, etc.
Take and keep notes in a large notebook. The only merit to a small notebook is ease of carrying and that is not your main objective. A large notebook allows you to adequately indent and use an outline form.
Leave a few spaces blank as you move from one point to the next so that you can fill in additional points later if necessary. Your objective is to take helpful notes, not to save paper.
Do not try to take down everything that the lecturer says. It is impossible in the first place and unnecessary in the second place because not everything is of equal importance. Spend more time listening and attempt to take down the main points. If you are writing as fast as you can, you cannot be as discriminating a listener. There may be some times, however, when it is more important to write than to think.
Listen for cues as to important points, transition form one point to the next, repetition of points for emphasis, changes in voice inflections, enumeration of a series of points, etc.
Many lecturers attempt to present a few major points and several minor points in a lecture. The rest is explanatory material and samples. Try to see the main points and do not get lost in a barrage of minor points which do not seem related to each other. The relationship is there if you will listen for it. Be alert to cues about what the professor thinks is important.
Make your original notes legible enough for your own reading, but use abbreviations of your own invention when possible. The effort required to recopy notes can be better spent in rereading them and thinking about them. Although neatness is a virtue in some respect, it does not necessarily increase your learning.
Copy down everything on the board, regardless. Did you ever stop to think that every blackboard scribble may be a clue to an exam item? You may not be able to integrate what is on the board into your lecture notes, but if you copy it, it may serve as a useful clue for you later. If not, what the heck -- you haven't wasted anything. You were in the classroom anyway.
Sit as close to the front of the class, there are fewer distractions and it is easier to hear, see and attend to important material.
Get assignments and suggestions precisely - ask questions if you're not sure.
MEMO :
to : tari
from : randi
"dont forget to dinner toninght"
1. The President are being called somebody everyday.
2. The other members are being John.
3. Mr. Waatson would be called somebody tonight.
4. Considerable damage has been coused by the fire.
5. The suppliers shaal the teacher bought for this class.
Exercise 36
1. Leave
2. Repaired
3. Typed
4. Call
5. Painted
6. Write
7. Lie
8. Sent
9. Cut
10. Signed
11. Leave
12. Washed
13. To fix
14. Published
15. To find
NOTE TAKING ..
Note taking and in-class skills
Adequate notes are a necessary adjunct to efficient study and learning in college. Think over the following suggestions and improve your note- taking system where needed.
Listen actively - if possible think before you write - but don't get behind.
Be open minded about points you disagree on. Don't let arguing interfere with your note-taking.
Raise questions if appropriate.
Develop and use a standard method of note-taking including punctuation, abbreviations, margins, etc.
Take and keep notes in a large notebook. The only merit to a small notebook is ease of carrying and that is not your main objective. A large notebook allows you to adequately indent and use an outline form.
Leave a few spaces blank as you move from one point to the next so that you can fill in additional points later if necessary. Your objective is to take helpful notes, not to save paper.
Do not try to take down everything that the lecturer says. It is impossible in the first place and unnecessary in the second place because not everything is of equal importance. Spend more time listening and attempt to take down the main points. If you are writing as fast as you can, you cannot be as discriminating a listener. There may be some times, however, when it is more important to write than to think.
Listen for cues as to important points, transition form one point to the next, repetition of points for emphasis, changes in voice inflections, enumeration of a series of points, etc.
Many lecturers attempt to present a few major points and several minor points in a lecture. The rest is explanatory material and samples. Try to see the main points and do not get lost in a barrage of minor points which do not seem related to each other. The relationship is there if you will listen for it. Be alert to cues about what the professor thinks is important.
Make your original notes legible enough for your own reading, but use abbreviations of your own invention when possible. The effort required to recopy notes can be better spent in rereading them and thinking about them. Although neatness is a virtue in some respect, it does not necessarily increase your learning.
Copy down everything on the board, regardless. Did you ever stop to think that every blackboard scribble may be a clue to an exam item? You may not be able to integrate what is on the board into your lecture notes, but if you copy it, it may serve as a useful clue for you later. If not, what the heck -- you haven't wasted anything. You were in the classroom anyway.
Sit as close to the front of the class, there are fewer distractions and it is easier to hear, see and attend to important material.
Get assignments and suggestions precisely - ask questions if you're not sure.
MEMO :
to : tari
from : randi
"dont forget to dinner toninght"
Senin, 21 Maret 2011
Tugas BAHASA INGGRIS
Exercise 33 (1-10) :
1. Because of
2. Because of
3. Because of
4. Because
5. Because
6. Because
7. Because of
8. Because of
9. Because of
10. Because of
Exercise 34 (1-15) :
1. So
2. Such
3. So
4. So
5. So
6. So
7. Such
8. So
9. Such
10. Such
11. So
12. So
13. Such
14. So
15. So
Surat undangan arisan ..
Jakarta, March 22, 2011
Assalamu’alaikum Wr Wb,
Praise let us pray toward the presence of God Almighty, which we have been given the health, safety and enjoyment.
Hereby informed that we will hold regular activities every two months once a family gathering, Rp. 35.000, - (fifty-five thousand dollars) in which this activity is to "tighten the relationship" to a big family of us, which we can know each other and close.
So we invited a large family, to attend the Family Arisan activity. God willing, will be held at:
Day / Date : march,27 2011
Time : 03.00 pm
Venue :
Events : - Opening
- The reading of holy verses of Al-Quran & Saritilahwah
- Message from the Elders ... ... ... ...
- Message from the Chairman of the Committee
Thus this invitation, may Allah SWT bless all our activities, Amen.
Wal Billahittaufik guidance
Wassalamu'alaikum wr wb
………………….. …………………………
Executive Chairman of the Executive Coordinator
Secretary: ... ... ... ... ... ... ...
Treasurer: ... ... ... ... ... ... ...
Exercise 33 (1-10) :
1. Because of
2. Because of
3. Because of
4. Because
5. Because
6. Because
7. Because of
8. Because of
9. Because of
10. Because of
Exercise 34 (1-15) :
1. So
2. Such
3. So
4. So
5. So
6. So
7. Such
8. So
9. Such
10. Such
11. So
12. So
13. Such
14. So
15. So
Surat undangan arisan ..
Jakarta, March 22, 2011
Assalamu’alaikum Wr Wb,
Praise let us pray toward the presence of God Almighty, which we have been given the health, safety and enjoyment.
Hereby informed that we will hold regular activities every two months once a family gathering, Rp. 35.000, - (fifty-five thousand dollars) in which this activity is to "tighten the relationship" to a big family of us, which we can know each other and close.
So we invited a large family, to attend the Family Arisan activity. God willing, will be held at:
Day / Date : march,27 2011
Time : 03.00 pm
Venue :
Events : - Opening
- The reading of holy verses of Al-Quran & Saritilahwah
- Message from the Elders ... ... ... ...
- Message from the Chairman of the Committee
Thus this invitation, may Allah SWT bless all our activities, Amen.
Wal Billahittaufik guidance
Wassalamu'alaikum wr wb
………………….. …………………………
Executive Chairman of the Executive Coordinator
Secretary: ... ... ... ... ... ... ...
Treasurer: ... ... ... ... ... ... ...
Senin, 21 Februari 2011
Letter of Congratulations
Mr imam and Miss ninis,
12 High Road
Sometown
AA1 2BB
Dear imam and ninis,
Congratulations on your forthcoming wedding, I write to send you my very best wishes for your wedding day and for your future together. I am so pleased to hear of your wedding announcement, I know that you two were made for each other and fit together like two peas in a pod.
I came across this wonderful little poem by Karl Fuchs that I wanted to share with you.
Congratulations on your marriage,
Have a wonderful life!
You are two terrific people,
Now teamed as man and wife.
A team with blessings like yours
Will live a life you'll cherish;
You’ll find happiness everywhere,
For your love will never perish
Thank you for your invitation to the wedding, I am please to let you know that George and I will be attending the wedding. We are both looking forward to sharing your big day and celebrating this most happy time in both of your lives.
Sending you our very best wishes for your wedding day and for your future together.
Your friend always,
Tari
Tugas Bahasa Inggris bisnis 2...
Hal. 97-98 Exercise 21 :
1. Under Stood
2. Become
3. Give
4. Told
5. Become
6. Had
7. Stopped
8. Needed
9. Found
10. Enjoyed
11. Painted
12. Were
13. Write
14. Permited
15. Spent
16. Aceepted
17. Bought
18. Decided
19. Wrote
20. Leaked
21. Studied
22. heard
23. See
24. Get
25. Furned
26. Was
27. Called
28. Talked
29. Explained
30. Spoke
Hal. 107 exercise 26 :
1. Well 6.Smooth
2. Intense 7.Accuratelly
3. Brightly 8.Bitterly
4. Fluently 9.Soon
5. Fluently 10.Fastly
Hal. 109 Exercise 27 :
1. Terrible 6. Quikcly
2. Good 7. Diligently
3. Good 8. Vehemently
4. Calm 9. Relaxed
5. Sick 10.Noisily
Hal. 114 Exercise 28 :
1. As soon 6. More talented
2. More Important 7. More colorful
3. Aswell 8. Happier
4. More expensive 9. Bad worse
5. Hotter 10.More faster
Hal. 114 Exercise 29 :
1. Than 6. Than
2. As 7. As
3. From 8. Than
4. Than 9. Than
5. As 10.From
Hal. 117 Exercise 30 :
1. Better 6. Better
2. Happiest 7. Good
3. Faster 8. More awkwardly
4. Creamiest 9. Least
5. More colorful 10.Prettier
Hal. 202 Exercise 54 :
1. Angel 11.Latter
2. You’re 12.Than
3. Sight 13.Loose
4. Who’s 14.Stationery
5. Costume 15.Passed
6. Whether 16.Quit
7. Descent 17.Peace
8. To 18.Principle
9. Dessert 19.Quite
10. They’re 20.Cite
Hal. 214 Exercise 56 :
1. At 36.In 72.Course
2. On 37.At 73.At
3. At 38.In 74.Of
4. On 39.At 75.In
5. In 40.In 76.On
6. At 41.On 77.Of
7. From 42.At 78.At
8. Out of 43.In
9. At 44.In
10. In 45.At
11. Out of 46.On
12. At 47.On
13. On 48.At
14. In 49.In
15. Out of 50.At
16. At 51.In
17. On 52.At Present
18. At 54.On
19. In 55.Right
20. At 56.At
21. Present 57.In
22. In 58.In
23. In 59.On
24. At 60.At
25. On 61.At
26. In 62.On
27. At 63.At
28. At 64.At
29. In 65.At
30. At 66.In
31. In 67.At
32. At 68.In
33. In 69.Of
34. At 70.At
35. At 71.Of
Mr imam and Miss ninis,
12 High Road
Sometown
AA1 2BB
Dear imam and ninis,
Congratulations on your forthcoming wedding, I write to send you my very best wishes for your wedding day and for your future together. I am so pleased to hear of your wedding announcement, I know that you two were made for each other and fit together like two peas in a pod.
I came across this wonderful little poem by Karl Fuchs that I wanted to share with you.
Congratulations on your marriage,
Have a wonderful life!
You are two terrific people,
Now teamed as man and wife.
A team with blessings like yours
Will live a life you'll cherish;
You’ll find happiness everywhere,
For your love will never perish
Thank you for your invitation to the wedding, I am please to let you know that George and I will be attending the wedding. We are both looking forward to sharing your big day and celebrating this most happy time in both of your lives.
Sending you our very best wishes for your wedding day and for your future together.
Your friend always,
Tari
Tugas Bahasa Inggris bisnis 2...
Hal. 97-98 Exercise 21 :
1. Under Stood
2. Become
3. Give
4. Told
5. Become
6. Had
7. Stopped
8. Needed
9. Found
10. Enjoyed
11. Painted
12. Were
13. Write
14. Permited
15. Spent
16. Aceepted
17. Bought
18. Decided
19. Wrote
20. Leaked
21. Studied
22. heard
23. See
24. Get
25. Furned
26. Was
27. Called
28. Talked
29. Explained
30. Spoke
Hal. 107 exercise 26 :
1. Well 6.Smooth
2. Intense 7.Accuratelly
3. Brightly 8.Bitterly
4. Fluently 9.Soon
5. Fluently 10.Fastly
Hal. 109 Exercise 27 :
1. Terrible 6. Quikcly
2. Good 7. Diligently
3. Good 8. Vehemently
4. Calm 9. Relaxed
5. Sick 10.Noisily
Hal. 114 Exercise 28 :
1. As soon 6. More talented
2. More Important 7. More colorful
3. Aswell 8. Happier
4. More expensive 9. Bad worse
5. Hotter 10.More faster
Hal. 114 Exercise 29 :
1. Than 6. Than
2. As 7. As
3. From 8. Than
4. Than 9. Than
5. As 10.From
Hal. 117 Exercise 30 :
1. Better 6. Better
2. Happiest 7. Good
3. Faster 8. More awkwardly
4. Creamiest 9. Least
5. More colorful 10.Prettier
Hal. 202 Exercise 54 :
1. Angel 11.Latter
2. You’re 12.Than
3. Sight 13.Loose
4. Who’s 14.Stationery
5. Costume 15.Passed
6. Whether 16.Quit
7. Descent 17.Peace
8. To 18.Principle
9. Dessert 19.Quite
10. They’re 20.Cite
Hal. 214 Exercise 56 :
1. At 36.In 72.Course
2. On 37.At 73.At
3. At 38.In 74.Of
4. On 39.At 75.In
5. In 40.In 76.On
6. At 41.On 77.Of
7. From 42.At 78.At
8. Out of 43.In
9. At 44.In
10. In 45.At
11. Out of 46.On
12. At 47.On
13. On 48.At
14. In 49.In
15. Out of 50.At
16. At 51.In
17. On 52.At Present
18. At 54.On
19. In 55.Right
20. At 56.At
21. Present 57.In
22. In 58.In
23. In 59.On
24. At 60.At
25. On 61.At
26. In 62.On
27. At 63.At
28. At 64.At
29. In 65.At
30. At 66.In
31. In 67.At
32. At 68.In
33. In 69.Of
34. At 70.At
35. At 71.Of
Kamis, 06 Januari 2011
Melanggar Etika Bisnis
Contoh Pelanggaran Etika Bisnis
A. Contoh Pelanggaran dalam Praktek
Sebuah perusahaan X karena kondisi perusahaan yang pailit akhirnya memutuskan untuk
melakukan PHK kepada karyawannya. Namun dalam melakukan PHK itu, perusahaan
sama sekali tidak memberikan pesongan sebagaimana yang diatur dalam UU No. 13/2003
tentang Ketenagakerjaan. Dalam kasus ini perusahaan x dapat dikatakan melanggar
prinsip kepatuhan terhadap hukum.
B. Contoh Pelanggaran dalam Praktek
Sebuah Yayasan X menyelenggarakan pendidikan setingkat SMA. Pada tahun ajaran
baru sekolah mengenakan biaya sebesar Rp 500.000,- kepada setiap siswa baru. Pungutan
sekolah ini sama sekali tidak diinformasikan kepada mereka saat akan mendaftar,
sehingga setelah diterima mau tidak mau mereka harus membayar. Disamping itu tidak
ada informasi maupun penjelasan resmi tentang penggunaan uang itu kepada wali murid.
Setelah didesak oleh banyak pihak, Yayasan baru memberikan informasi bahwa uang itu
dipergunakan untuk pembelian seragama guru. Dalam kasus ini, pihak Yayasan dan
sekolah dapat dikategorikan melanggar prinsip transparansi
C. Contoh Pelanggaran dalam Praktek
Sebuah RS Swasta melalui pihak Pengurus mengumumkan kepada seluruh karyawan
yang akan mendaftar PNS secara otomotais dinyatakan mengundurkan diri. A sebagai
salah seorang karyawan di RS Swasta itu mengabaikan pengumuman dari pihak pengurus
karena menurut pendapatnya ia diangkat oleh Pengelola dalam hal ini direktur, sehingga
segala hak dan kewajiban dia berhubungan dengan Pengelola bukan Pengurus. Pihak
Pengelola sendiri tidak memberikan surat edaran resmi mengenai kebijakan tersebut.
Karena sikapnya itu, A akhirnya dinyatakan mengundurkan diri. Dari kasus ini RS
Swasta itu dapat dikatakan melanggar prinsip akuntabilitas karena tidak ada kejelasan
fungsi, pelaksanaan dan pertanggungjawaban antara Pengelola dan Pengurus Rumah
Sakit
sumber : http://www.los-diy.or.id/artikel/Losdiy-Contoh%20Pelanggaran%20Etika%20Bisnis.pdf
A. Contoh Pelanggaran dalam Praktek
Sebuah perusahaan X karena kondisi perusahaan yang pailit akhirnya memutuskan untuk
melakukan PHK kepada karyawannya. Namun dalam melakukan PHK itu, perusahaan
sama sekali tidak memberikan pesongan sebagaimana yang diatur dalam UU No. 13/2003
tentang Ketenagakerjaan. Dalam kasus ini perusahaan x dapat dikatakan melanggar
prinsip kepatuhan terhadap hukum.
B. Contoh Pelanggaran dalam Praktek
Sebuah Yayasan X menyelenggarakan pendidikan setingkat SMA. Pada tahun ajaran
baru sekolah mengenakan biaya sebesar Rp 500.000,- kepada setiap siswa baru. Pungutan
sekolah ini sama sekali tidak diinformasikan kepada mereka saat akan mendaftar,
sehingga setelah diterima mau tidak mau mereka harus membayar. Disamping itu tidak
ada informasi maupun penjelasan resmi tentang penggunaan uang itu kepada wali murid.
Setelah didesak oleh banyak pihak, Yayasan baru memberikan informasi bahwa uang itu
dipergunakan untuk pembelian seragama guru. Dalam kasus ini, pihak Yayasan dan
sekolah dapat dikategorikan melanggar prinsip transparansi
C. Contoh Pelanggaran dalam Praktek
Sebuah RS Swasta melalui pihak Pengurus mengumumkan kepada seluruh karyawan
yang akan mendaftar PNS secara otomotais dinyatakan mengundurkan diri. A sebagai
salah seorang karyawan di RS Swasta itu mengabaikan pengumuman dari pihak pengurus
karena menurut pendapatnya ia diangkat oleh Pengelola dalam hal ini direktur, sehingga
segala hak dan kewajiban dia berhubungan dengan Pengelola bukan Pengurus. Pihak
Pengelola sendiri tidak memberikan surat edaran resmi mengenai kebijakan tersebut.
Karena sikapnya itu, A akhirnya dinyatakan mengundurkan diri. Dari kasus ini RS
Swasta itu dapat dikatakan melanggar prinsip akuntabilitas karena tidak ada kejelasan
fungsi, pelaksanaan dan pertanggungjawaban antara Pengelola dan Pengurus Rumah
Sakit
sumber : http://www.los-diy.or.id/artikel/Losdiy-Contoh%20Pelanggaran%20Etika%20Bisnis.pdf
Tanggung jawab sosial Perusahaan
Tanggung jawab Sosial Perusahaan atau Corporate Social Responsibility (selanjutnya dalam artikel akan disingkat CSR) adalah suatu konsep bahwa organisasi, khususnya (namun bukan hanya) perusahaan adalah memiliki suatu tanggung jawab terhadap konsumen, karyawan, pemegang saham, komunitas dan lingkungan dalam segala aspek operasional perusahaan.
CSR berhubungan erat dengan "pembangunan berkelanjutan", di mana ada argumentasi bahwa suatu perusahaan dalam melaksanakan aktivitasnya harus mendasarkan keputusannya tidak semata berdasarkan faktor keuangan, misalnya keuntungan atau deviden melainkan juga harus berdasarkan konsekuensi sosial dan lingkungan untuk saat ini maupun untuk jangka panjang.
Pemikiran yang mendasari CSR (corporate social responsibility) yang sering dianggap inti dari Etika Bisnis adalah bahwa perusahaan tidak hanya mempunyai kewajiban-kewajiban ekonomis dan legal (artinya kepada pemegang saham atau shareholder) tapi juga kewajiban-kewajiban terhadap pihak-pihak lain yang berkepentingan (stakeholders) yang jangkauannya melebihi kewajiban-kewajiban di atas. Beberapa hal yang termasuk dalam CSR ini antara lain adalah tatalaksana perusahaan (corporate governance) yang sekarang sedang marak di Indonesia, kesadaran perusahaan akan lingkungan, kondisi tempat kerja dan standar bagi karyawan, hubungan perusahan-masyarakat, investasi sosial perusahaan (corporate philantrophy).
Ada berbagai penafsiran tentang CSR dalam kaitan aktivitas atau perilaku suatu perusahaan, namun yang paling banyak diterima saat ini adalah pendapat bahwa yang disebut CSR adalah yang sifatnya melebihi (beyond) laba, melebihi hal-hal yang diharuskan peraturan dan melebihi sekedar public relations.Hasil Survey “The Millenium Poll on CSR” (1999) yang dilakukan oleh Environics International (Toronto), Conference Board (New York) dan Prince of Wales Business Leader Forum (London) diantara 25.000 responden di 23 negara menunjukkan bahwa dalam membentuk opini tentang perusahaan, 60% mengatakan bahwa etika bisnis, praktek terhadap karyawan, dampak terhadap lingkungan, tanggungjawab sosial perusahaan (CSR) akan paling berperan, sedangkan bagi 40% citra perusahaan & brand image yang akan paling mempengaruhi kesan mereka. Hanya 1/3 yang mendasari opininya atas faktor-faktor bisnis fundamental seperti faktor finansial, ukuran perusahaan,strategi perusahaan, atau manajemen.Lebih lanjut, sikap konsumen terhadap perusahaan yang dinilai tidak melakukan CSR adalah ingin “menghukum” (40%) dan 50% tidak akan membeli produk dari perusahaan yang bersangkutan dan/atau bicara kepada orang lain tentang kekurangan perusahaan tersebut.CSR yang baik (good CSR) memadukan empat prinsip good corporate governance, yakni fairness, transparency, accountability, dan responsibility, secara harmonis. Ada perbedaan mendasar di antara keempat prinsip tersebut (Supomo, 2004). Tiga prinsip pertama cenderung bersifat shareholders-driven karena lebih memerhatikan kepentingan pemegang saham perusahaan. Sebagai contoh, fairness bisa berupa perlakuan yang adil terhadap pemegang saham minoritas; transparency menunjuk pada penyajian laporan keuangan yang akurat dan tepat waktu; sedangkan accountability diwujudkan dalam bentuk fungsi dan kewenangan RUPS, komisaris, dan direksi yang harus dipertanggung jawabkan.
Sementara itu, prinsip responsibility lebih mencerminkan stakeholders-driven karena lebih mengutamakan pihak-pihak yang berkepentingan terhadap eksistensi perusahaan. Stakeholders perusahaan bisa mencakup karyawan beserta keluarganya, pelanggan, pemasok, komunitas setempat, dan masyarakat luas, termasuk pemerintah selaku regulator. Di sini, perusahaan bukan saja dituntut mampu menciptakan nilai tambah (value added) produk dan jasa bagi stakeholders perusahaan, melainkan pula harus sanggup memelihara kesinambungan nilai tambah yang diciptakannya itu (Supomo, 2004). Namun demikian, prinsip good corporate governance jangan diartikan secara sempit. Artinya, tidak sekadar mengedepankan kredo beneficience (do good principle), melainkan pula nonmaleficience (do no-harm principle) (Nugroho, 2006). Perusahaan yang hanya mengedepankan benificience cenderung merasa telah melakukan CSR dengan baik. Misalnya, karena telah memberikan beasiswa atau sunatan massal gratis. Padahal, tanpa sadar dan pada saat yang sama, perusahaan tersebut telah membuat masyarakat semakin bodoh dan berperilaku konsumtif, umpamanya, dengan iklan dan produknya yang melanggar nonmaleficience.
CSR berhubungan erat dengan "pembangunan berkelanjutan", di mana ada argumentasi bahwa suatu perusahaan dalam melaksanakan aktivitasnya harus mendasarkan keputusannya tidak semata berdasarkan faktor keuangan, misalnya keuntungan atau deviden melainkan juga harus berdasarkan konsekuensi sosial dan lingkungan untuk saat ini maupun untuk jangka panjang.
Pemikiran yang mendasari CSR (corporate social responsibility) yang sering dianggap inti dari Etika Bisnis adalah bahwa perusahaan tidak hanya mempunyai kewajiban-kewajiban ekonomis dan legal (artinya kepada pemegang saham atau shareholder) tapi juga kewajiban-kewajiban terhadap pihak-pihak lain yang berkepentingan (stakeholders) yang jangkauannya melebihi kewajiban-kewajiban di atas. Beberapa hal yang termasuk dalam CSR ini antara lain adalah tatalaksana perusahaan (corporate governance) yang sekarang sedang marak di Indonesia, kesadaran perusahaan akan lingkungan, kondisi tempat kerja dan standar bagi karyawan, hubungan perusahan-masyarakat, investasi sosial perusahaan (corporate philantrophy).
Ada berbagai penafsiran tentang CSR dalam kaitan aktivitas atau perilaku suatu perusahaan, namun yang paling banyak diterima saat ini adalah pendapat bahwa yang disebut CSR adalah yang sifatnya melebihi (beyond) laba, melebihi hal-hal yang diharuskan peraturan dan melebihi sekedar public relations.Hasil Survey “The Millenium Poll on CSR” (1999) yang dilakukan oleh Environics International (Toronto), Conference Board (New York) dan Prince of Wales Business Leader Forum (London) diantara 25.000 responden di 23 negara menunjukkan bahwa dalam membentuk opini tentang perusahaan, 60% mengatakan bahwa etika bisnis, praktek terhadap karyawan, dampak terhadap lingkungan, tanggungjawab sosial perusahaan (CSR) akan paling berperan, sedangkan bagi 40% citra perusahaan & brand image yang akan paling mempengaruhi kesan mereka. Hanya 1/3 yang mendasari opininya atas faktor-faktor bisnis fundamental seperti faktor finansial, ukuran perusahaan,strategi perusahaan, atau manajemen.Lebih lanjut, sikap konsumen terhadap perusahaan yang dinilai tidak melakukan CSR adalah ingin “menghukum” (40%) dan 50% tidak akan membeli produk dari perusahaan yang bersangkutan dan/atau bicara kepada orang lain tentang kekurangan perusahaan tersebut.CSR yang baik (good CSR) memadukan empat prinsip good corporate governance, yakni fairness, transparency, accountability, dan responsibility, secara harmonis. Ada perbedaan mendasar di antara keempat prinsip tersebut (Supomo, 2004). Tiga prinsip pertama cenderung bersifat shareholders-driven karena lebih memerhatikan kepentingan pemegang saham perusahaan. Sebagai contoh, fairness bisa berupa perlakuan yang adil terhadap pemegang saham minoritas; transparency menunjuk pada penyajian laporan keuangan yang akurat dan tepat waktu; sedangkan accountability diwujudkan dalam bentuk fungsi dan kewenangan RUPS, komisaris, dan direksi yang harus dipertanggung jawabkan.
Sementara itu, prinsip responsibility lebih mencerminkan stakeholders-driven karena lebih mengutamakan pihak-pihak yang berkepentingan terhadap eksistensi perusahaan. Stakeholders perusahaan bisa mencakup karyawan beserta keluarganya, pelanggan, pemasok, komunitas setempat, dan masyarakat luas, termasuk pemerintah selaku regulator. Di sini, perusahaan bukan saja dituntut mampu menciptakan nilai tambah (value added) produk dan jasa bagi stakeholders perusahaan, melainkan pula harus sanggup memelihara kesinambungan nilai tambah yang diciptakannya itu (Supomo, 2004). Namun demikian, prinsip good corporate governance jangan diartikan secara sempit. Artinya, tidak sekadar mengedepankan kredo beneficience (do good principle), melainkan pula nonmaleficience (do no-harm principle) (Nugroho, 2006). Perusahaan yang hanya mengedepankan benificience cenderung merasa telah melakukan CSR dengan baik. Misalnya, karena telah memberikan beasiswa atau sunatan massal gratis. Padahal, tanpa sadar dan pada saat yang sama, perusahaan tersebut telah membuat masyarakat semakin bodoh dan berperilaku konsumtif, umpamanya, dengan iklan dan produknya yang melanggar nonmaleficience.
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