TUGAS 1 - ETIKA PROFESI AKUNTANSI

Pendahuluan

Etika Sebagai Tinjauan

1. Pengertian Etika

Dari segi etimologi (asal kata), istilah etika berasal dari kata Latin “Ethicos” yang berarti kebiasaan. Dengan demikian menurut pengertian yang asli, yang dikatakan baik itu apabila sesuai dengan kebiasaan masyarakat. Kemudian lambat laun pengertian ini berubah, bahwa etika adalah suatu ilmu yang mebicarakan masalah perbuatan atau tingkah laku manusia, mana yang dapat dinilai baik dan mana yang dapat dinilai tidak baik.

• Menurut K. Bertens: Etika adalah nilai-nila dan norma-norma moral, yang menjadi pegangan bagi seseorang atau suatu kelompok dalam mengatur tingkah lakunya. 
• Menurut Prof. DR. Franz Magnis Suseno: Etika adalah ilmu yang mencari orientasi atau ilmu yang memberikan arah dan pijakan pada tindakan manusia.
• Menurut H. A. Mustafa: Etika adalah ilmu yang menyelidiki, mana yang baik dan mana yang buruk dengan memperhatikan amal perbuatan manusia sejauh yang dapat diketahui oleh akal pikiran.

Etika juga disebut ilmu normative, maka dengan sendirinya berisi ketentuan-ketentuan (norma-norma) dan nilai-nilai yang dapat digunakan dalam kehidupan sehari-hari.

Dalam kamus besar bahasa Indonesia terbitan Departemen Pendidikan dan Kebudayaan (1988) , dirumuskan dalam tiga arti, yaitu:

1. Ilmu tentang apa yang baik dan apa yang buruk dan tentang hak dan kewajiban moral.

2. Kumpulan asas atau nilai yang berkenaan dengan akhlak.

3. Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat.

Dalam peradaban sejarah manusia sejak abad keempat sebelum Masehi para pemikir telah mencoba menjabarkan berbagai corak landasan etika sebagai pedoman hidup bermasyarakat. Para pemikir itu telah mengidentifikasi sedikitnya terdapat ratusan macam ide agung (great ideas). Seluruh gagasan atau ide agung tersebut dapat diringkas menjadi enam prinsip yang merupakan landasan penting etika, yaitu keindahan, persamaan, kebaikan, keadilan, kebebasan, dan kebenaran.

2. Prinsip –Prinsip Etika

1)   Prinsip Keindahan

Prinsip ini mendasari segala sesuatu yang mencakup penikmatan rasa senang terhadap keindahan. Berdasarkan prinsip ini, manusia memperhatikan nilai-nilai keindahan dan ingin menampakkan sesuatu yang indah dalam perilakunya. Misalnya dalam berpakaian, penataan ruang, dan sebagainya sehingga membuatnya lebih bersemangat untuk bekerja.

2)   Prinsip Persamaan

Setiap manusia pada hakikatnya memiliki hak dan tanggung jawab yang sama, sehingga muncul tuntutan terhadap persamaan hak antara laki-laki dan perempuan, persamaan ras, serta persamaan dalam berbagai bidang lainnya. Prinsip ini melandasi perilaku yang tidak diskrminatif atas dasar apapun.

3)   Prinsip Kebaikan

Prinsip ini mendasari perilaku individu untuk selalu berupaya berbuat kebaikan dalam berinteraksi dengan lingkungannya. Prinsip ini biasanya berkenaan dengan nilai-nilai kemanusiaan seperti hormat- menghormati, kasih sayang, membantu orang lain, dan sebagainya. Manusia pada hakikatnya selalu ingin berbuat baik, karena dengan berbuat baik dia akan dapat diterima oleh lingkungannya. Penyelenggaraan pemerintahan dan pelayanan yang diberikan kepada masyarakat sesungguhnya bertujuan untuk menciptakan kebaikan bagi masyarakat.

4)   Prinsip Keadilan

kemauan yang tetap dan kekal untuk memberikan kepada setiap orang apa yang semestinya mereka peroleh. Oleh karena itu, prinsip ini mendasari seseorang untuk bertindak adil dan proporsional serta tidak mengambil sesuatu yang menjadi hak orang lain.

5)   Prinsip Kebebasan

sebagai keleluasaan individu untuk bertindak atau tidak bertindak sesuai dengan pilihannya sendiri. Dalam prinsip kehidupan dan hak asasi manusia, setiap manusia mempunyai hak untuk melakukan sesuatu sesuai dengan kehendaknya sendiri sepanjang tidak merugikan atau mengganggu hak-hak orang lain. Oleh karena itu, setiap kebebasan harus diikuti dengan tanggung jawab sehingga manusia tidak melakukan tindakan yang semena-mena kepada orang lain. Untuk itu kebebasan individu disini diartikan sebagai:

· kemampuan untuk berbuat sesuatu atau menentukan pilihan.

· kemampuan yang memungkinkan manusia untuk melaksana-kan pilihannya tersebut.

· kemampuan untuk mempertanggungjawabkan perbuatannya.

6)   Prinsip Kebenaran

Kebenaran biasanya digunakan dalam logika keilmuan yang muncul dari hasil pemikiran yang logis/rasional. Kebenaran harus dapat dibuktikan dan ditunjukkan agar kebenaran itu dapat diyakini oleh individu dan masyarakat. Tidak setiap kebenaran dapat diterima sebagai suatu kebenaran apabila belum dapat dibuktikan.
Semua prinsip yang telah diuraikan itu merupakan prasyarat dasar dalam pengembangan nilai-nilai etika atau kode etik dalam hubungan antarindividu, individu dengan masyarakat, dengan pemerintah, dan sebagainya. Etika yang disusun sebagai aturan hukum yang akan mengatur kehidupan manusia, masyarakat, organisasi, instansi pemerintah, dan pegawai harus benar-benar dapat menjamin terciptanya keindahan, persamaan, kebaikan, keadilan, kebebasan, dan kebenaran bagi setiap orang.

3. BASIS TEORI ETIKA

1.    Etika Teleologi

dari kata Yunani,  telos = tujuan,  Mengukur baik buruknya suatu tindakan berdasarkan tujan yang mau dicapai dengan tindakan itu, atau berdasarkan akibat yang ditimbulkan oleh tindakan itu.

Dua aliran etika teleologi :

 - Egoisme Etis

 - Utilitarianisme

-       Egoisme Etis

Inti pandangan egoisme adalah bahwa tindakan dari setiap orang pada dasarnya bertujuan untuk mengejar pribadi dan memajukan dirinya sendiri.Satu-satunya tujuan tindakan moral setiap orang adalah mengejar kepentingan pribadi dan memajukan dirinya. Egoisme ini baru menjadi persoalan serius ketika ia cenderung menjadihedonistis, yaitu ketika kebahagiaan dan kepentingan pribadi diterjemahkan semata-mata sebagai kenikmatan fisik yg bersifat vulgar.

-       Utilitarianisme

berasal dari bahasa latin utilis yang berarti “bermanfaat”. Menurut teori ini suatu perbuatan adalah baik jika membawa manfaat, tapi manfaat itu harus menyangkut bukan saja  satu dua orang melainkan masyarakat sebagai keseluruhan. Dalam rangka pemikiran utilitarianisme, kriteria untuk menentukan baik buruknya suatu perbuatan adalah “the greatest happiness of the greatest number”, kebahagiaan terbesar dari jumlah orang yang terbesar.

2.    Deontologi

Istilah deontologi berasal dari kata  Yunani ‘deon’ yang berarti kewajiban.‘Mengapa perbuatan ini baik dan perbuatan itu harus ditolak sebagai buruk’, deontologi menjawab:‘karena perbuatan pertama menjadi kewajiban  kita dan karena perbuatan kedua dilarang’. Yang menjadi dasar baik buruknya perbuatan adalah kewajiban. Pendekatan deontologi sudah diterima dalam konteks agama, sekarang merupakan juga salah satu teori etika yang terpenting.

3.    Teori Hak

Dalam pemikiran moral dewasa ini barangkali teori hak ini adalah pendekatan yang paling banyak dipakai untuk mengevaluasi  baik buruknya  suatu perbuatan atau perilaku. Teori Hak merupakan suatu aspek  dari teori deontologi, karena berkaitan dengan kewajiban. Hak dan kewajiban bagaikan dua sisi uang logam yang sama. Hak didasarkan atas martabat manusia dan martabat semua manusia itu sama. Karena itu hak sangat cocok dengan suasana pemikiran demokratis.

4.    Teori Keutamaan (Virtue)

memandang  sikap atau akhlak seseorang. Tidak ditanyakan apakah suatu perbuatan tertentu adil, atau jujur, atau murah hati dan sebagainya. Keutamaan bisa didefinisikan  sebagai berikut : disposisi watak  yang telah diperoleh  seseorang dan memungkinkan  dia untuk bertingkah laku baik secara moral.

Contoh keutamaan :

a.    Kebijaksanaan

b.    Keadilan

c.    Suka bekerja keras

d.    Hidup yang baik

4. EGOISME

Egoisme merupakan motivasi untuk mempertahankan dan meningkatkan pandangan yang hanya menguntungkan diri sendiri. Egoisme berarti menempatkan diri di tengah satu tujuan serta tidak peduli dengan penderitaan orang lain, termasuk yang dicintainya atau yang dianggap sebagai teman dekat. Istilah lainnya adalah "egois". Lawan dari egoisme adalah

Egoisme adalah cara untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi seseorang dan pentingnya - intelektual, fisik, sosial dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umunya dan hanya memikirkan diri sendiri

Egois ini memiliki rasa yang luar biasa dari sentralitas dari 'Aku adalah':. Kualitas pribadi mereka Egotisme berarti menempatkan diri pada inti dunia seseorang tanpa kepedulian terhadap orang lain, termasuk yang dicintai atau dianggap sebagai "dekat," dalam lain hal kecuali yang ditetapkan oleh egois itu.

Teori eogisme atau egotisme diungkapkan oleh Friedrich Wilhelm Nietche yang merupakan pengkritik keras utilitarianisme dan juga kuat menentang teori Kemoralan Sosial. Teori egoisme berprinsip bahwa setiap orang harus bersifat keakuan, yaitu melakukan sesuatu yang bertujuan memberikan manfaat kepada diri sendiri. Selain itu, setiap perbuatan yang memberikan keuntungan merupakan perbuatan yang baik dan satu perbuatan yang buruk jika merugikan diri sendiri.

Kata "egoisme" merupakan istilah yang berasal dari bahasa latin yakni ego, yang berasal dari kata Yunani kuno - yang masih digunakan dalam bahasa Yunani modern - ego (εγώ) yang berarti "diri" atau "Saya", dan-isme, digunakan untuk menunjukkan sistem kepercayaannya. Dengan demikian, istilah ini secara etimologis berhubungan sangat erat dengan egoisme filosofis.

CONTOH KASUS

Malinda Palsukan Tanda Tangan Nasabah

JAKARTA, KOMPAS.com - Terdakwa kasus pembobolan dana Citibank, Malinda Dee binti Siswowiratmo (49), diketahui memindahkan dana beberapa nasabahnya dengan cara memalsukan tanda tangan mereka di formulir transfer.

Hal ini terungkap dalam dakwaan yang dibacakan Jaksa Penuntut Umum di sidang perdananya, di Pengadilan Negeri Jakarta Selatan, Selasa (8/11/2011). "Sebagian tanda tangan yang ada di blangko formulir transfer tersebut adalah tandatangan nasabah," ujar Jaksa Penuntut Umum, Tatang Sutarna.

Malinda antara lain memalsukan tanda tangan Rohli bin Pateni. Pemalsuan tanda tangan dilakukan sebanyak enam kali dalam formulir transfer Citibank bernomor AM 93712 dengan nilai transaksi transfer sebesar 150.000 dollar AS pada 31 Agustus 2010. Pemalsuan juga dilakukan pada formulir bernomor AN 106244 yang dikirim ke PT Eksklusif Jaya Perkasa senilai Rp 99 juta. Dalam transaksi ini, Malinda menulis kolom pesan, "Pembayaran Bapak Rohli untuk interior".

Pemalsuan lainnya pada formulir bernomor AN 86515 pada 23 Desember 2010 dengan nama penerima PT Abadi Agung Utama. "Penerima Bank Artha Graha sebesar Rp 50 juta dan kolom pesan ditulis DP untuk pembelian unit 3 lantai 33 combine unit," baca jaksa.

Masih dengan nama dan tanda tangan palsu Rohli, Malinda mengirimkan uang senilai Rp 250 juta dengan formulir AN 86514 ke PT Samudera Asia Nasional pada 27 Desember 2010 dan AN 61489 dengan nilai uang yang sama pada 26 Januari 2011. Demikian pula dengan pemalsuan pada formulir AN 134280 dalam pengiriman uang kepada seseorang bernama Rocky Deany C Umbas sebanyak Rp 50 juta pada 28 Januari 2011 untuk membayar pemasangan CCTV milik Rohli.

Adapun tanda tangan palsu atas nama korban N Susetyo Sutadji dilakukan lima kali, yakni pada formulir Citibank bernomor No AJ 79016, AM 123339, AM 123330, AM 123340, dan AN 110601. Secara berurutan, Malinda mengirimkan dana sebesar Rp 2 miliar kepada PT Sarwahita Global Management, Rp 361 juta ke PT Yafriro International, Rp 700 juta ke seseorang bernama Leonard Tambunan. Dua transaksi lainnya senilai Rp 500 juta dan 150 juta dikirim ke seseorang bernama Vigor AW Yoshuara.

"Hal ini sesuai dengan keterangan saksi Rohli bin Pateni dan N Susetyo Sutadji serta saksi Surjati T Budiman serta sesuai dengan Berita Acara Pemeriksaan laboratoris Kriminalistik Bareskrim Polri," jelas Jaksa. Pengiriman dana dan pemalsuan tanda tangan ini sama sekali tak disadari oleh kedua nasabah tersebut.

Analisa : Dalam kasus ini malinda melakukan banyak pemalsuan tanda tangan yang tidak diketahui oleh nasabah itu sendiri. Dalam kasus ini prinsip-prinsip yang telah dilanggar adalah Tanggung jawab profesi, karena ia tidak menggunakan pertimbangan professional dalam semua kegiatan yang dilakukannya. Selain itu malinda juga melanggar prinsip Integritas, karena tidak memelihara dan meningkatkan kepercayaan nasabah.

Sumber :

http://jeanecutepink-jeane.blogspot.com/2012/03/pengertian-etika.html

http://muaramasad.blogspot.com/2013/03/pengertian-etika-profesi-dan.html

http://wartawarga.gunadarma.ac.id/2011/11/prinsip-prinsip-etika-2/

 http://arif2511.blogspot.com/2011/10/etika-sebagai-tujuan.html

altruisme. http://id.wikipedia.org/wiki/Egoisme

http://id.shvoong.com/social-sciences/psychology/2292935-pengertian-egois/#ixzz2fvG28thh

http://yogapermana094.blogspot.co.id/

http://soniahosey05.blogspot.co.id/2015/10/tugas-1-etika-sebagai-tinjauan.html

https://ikamaullydiana.wordpress.com/2013/12/09/etika-profesi-akuntansi-2/

http://aininuraini06.blogspot.co.id/2014/11/pengertian-dan-contoh-kasus-etika.html

Passive Voice

Passive Sentence

One of the two “voice” of verbs (see also active voice). A verb is in the passive voice when the subject of the sentence is acted on by the verb. For example, in “The ball was thrown by the pitcher”, the ball (the subject) receives the action of the verbs, and was thrown is in the passive voice. The same sentence cast in the active voice would be, “The pitcher threw the ball”. (http://dictionary.reference.com/browse/passive+voice)

Suatu grammatical construction (bentuk gramatikal) dimana subject kalimat tidak melakukan aksi, melainkan menerima aksi atau ditindaklanjuti (receiver of action) oleh agent lain (doer of action) baik disebutkan ataupun tidak. Sebaliknya pada konstrksi active, subject berhubungan langsung dengan verb dengan bertindak sebagai pelaku aksi. Kalimat aktif dapat ditransformasi menjadi pasif, namun hanya transitive verb (diikuti direct object) yang dapat diberlakukan demikian (http://www.wordsmile.com/pengertian-rumus-contoh-kalimat-voice)

Present Tense

A : S + V1 + s/es

P : + To be (is/am/are) + V3 + by

Example Sentence :

A → P

A : Our teacher English teaches us twice a week

P : We are taught by teacher English twice a week

P → A

P : Her dolls are washed by her mom every once a month

A : Her mom wash her dolls every once a month

Past Tense

A : S + V2

P : S + To be ( Was/Were) + V3 + by

Example Sentence :

A → P

A : My parents gave me a present last night

P : Last night, a present was given to me by my parents

P → A

P : Some books in library were lent by Tom

A : Tom lent some books in library

Future Tense

A : S + is going to + V1

P : S + is going to + be + V3 + by

Example Sentence :

A → P

A : He is going to meet his parents in home town

P : His parents is going to be met by him in home town

P :  S + Will + be + V3 + by

A : S + Will + V1

P → A

P : The email for her will be sent by me tomorrow morning

A : I will send the email for her tomorrow morning

Present Continuous Tense

A : S + Tobe (is/am/are) + Ving

P : S + To be (is/am/are) + Being + V3 + by

Example Sentence :

A → P

A : she is buying some clothes for orphans in orphanage

P : Some clothes is being bought by her for orphans in orphanage

P → A

P ; The flesh is being baked by her

A : She is baking the flesh

Present Perfect Tense

A : S + have/has + V3

P : S + have/has + been + V3 + by

Example Sentence :

A → P

A : She has cooked the flesh for 2 hours

P : The flesh has been cooked by her for 2 hours

P → A

P : The drum have been played by I since she was a child

A : I have played the drum since I was a child

Past Perfect Tense

A : S + had + V3

P : S + had + been + V3 + by

Example Sentence :

A → P

A : Tom had repaired many car`s before he receive his mechanic`s license

P : Many car`s had been repaired by Tom before he receive mechanic`s license

P → A

P : The floor hadn`t been swept by her

A : She hadn`t swept the floor

Future Perfect Tense

A : S + Will + have + V3

P : S + Will + Have  + been + V3 + by

Example Sentence :

A → P

A : I will have finished the assignment before the times out

P : The assignment will have been finished by me before the times out

P → A

P : The car will have been washed by me before you come

A : I will have washed the car before you come

Future Continuous Tense

A : S + is going to + be + Ving

P : S + is going to + be + being + V3 + by

Example Sentence :

A → P

A : Tom is going to be washing the bike tomorrow morning

P : The bike is going to be being washed by Tom tomorrow morning

P :  S + Will + be + being + V3 + by

A : S + Will + be + Ving

P → A

P : The flesh will be being cooked by Tom for dinner, when we come

A : Tom will be cooking the flesh for dinner, when we come

Modal (Should)

A : S + Should + V1

P : S + Should + be + V3

Example Sentence :

A → P

A : Chandra should do the assignment for tomorrow

P : The assignment should be done by Chandra for tomorrow

P → A

P : Advance lesson should be taught by Mr. Tom at 3EB24 class

A : Mr. Tom should teaches advance lesson at 3EB24 class

Past Continuous Tense

A : S + Was/Were + Ving

P : S + Was/Were + being + V3 + by

Example Sentence :

A → P

A : The salesman was helping the customer when the thief come to steal her

P : The customer was being helped by the salesman when the thief come to steal her

P → A

P : Why was I being cheated by you ?

A : Why were you cheating me ?

Daily Activity

A woman who studies in one of private universities in Bekasi, Indonesia, exactly and around 20 years old. She has fat body, not really tall, white skin, has a descendant Chinese and sundanese. And you know who is she? that’s me. I think it’s  enough to describe about my physical bodyl. I wanna share about my hobbies and daily activities. Everyone must has hobby, and they pass by day after day by doing their daily activities. So let’s start talking about my hobbies first.

My hobbies are playing or listening the music, and then eating any food. Playing the music. Yes, when we play or listen the music there`s something appearing on my heart that I can reveal my feeling expression honestly and make me feel so calm. But for me all depends on what the music we listen. The slower music, the calmer my heart, and the beater music the more spirit I have which really affect my mood.

I`m brave to make sure that all of you know “The Beatles, Westlife, Aerosmith, Lionel Richie,Etc”. they are also some singers, the boy band, my idol band. I like the old singers and old songs. I prefer them to be my idol. That’s why I start learning playing the musical instrument. Two of the musical instruments are drum and bass guitar, and I really want to be like them, because they are so cool and so hypnotic and make me like them.

            Another reason why I play the musical instrument is we can release our emotion by beating and stomping that produce the tone and beautiful beat. Or we can make many beautiful excerpts. I really like music. I think I`ve fallen in love with music. Whatever the music, is always so beautiful and bring the happiness. And music can accompany me  anywhere, anytime, and anyreason. And I like humming or singing when the singer start singing the song.

            And my last hobby be can considered  harmful. Eating. That my last hobby. The hobby that I think so harmful for me. Because making me fat and fatter week after week, make me looks more around like O. the bad impact what I get from this hobby is my friend almost everyday mock at me about my body, and sometimes it makes me shamed. But I think I must have self-confident. Fat or big it doesn’t mean bad inside.

This hobby does not mean eating the famous food, or any-food while being in. I`m not culinary hunter, I just eat the food which make me feel full. I always want to eat, especially in the night and when I`m stressed. When my stress comes, I will eat. Maybe different from many people when they are stressed they don’t have appetite. Sometimes I can eat 2 or 3 different food in one time. I eat until I feel full, so when my stomach still has a space I continue eating.

Accidentally, my hobby is supported by my friends, because they like eating also, and I have one of my friends who can be relied to accompany me to eat some food anywhere, and sometimes I get the recommendation a new place from her. When we don’t have much money to eat in out there,  we prefer to buying some ingredients in market and then cooking together, making a new cuisine at my house. Sometimes successful, but sometimes fail. Just try, the point when we cook is making us full, definitely we don’t care the taste yummy or not.

I`m so happy if I can go somewhere or out of city and I can eat together there with my family or my close friend and we have quality time. From both of fmy hobbies I get happiness, I get entertainment in the sidelines of my campus activities. When I’m bored with my campus activities I can play musical instrument, but when I get stressed with the lesson I can eat as much as I like, and when I miss the togetherness with someone I can eat together.

Now we can move the last topic my daily-activities. My daily activities is not really different from other people. I go to campus and I always go home when evening. Learning all lesson and try to focus what the lecture explains even sometimes I make a joke with my friend when the time start boring or when I can not catch what the lecture explains.

Usually if I don’t gather with my campus friend I go to band studio to practice with my band friend. I have 2 bands, 1 with my junior high school friend and the last with one my campus friend. We choose the song first in my friend house and then we go to band studio close to my friend house. This is one of activities that I think useful and interesting.

If I have no class, I must go to my sister house in BSD. I can meet my nephew and my niece. I really love them. I can laugh almost all the time if I look their behavior. They are so funny, especially they are still kids, so many thing they do can make the people laugh.  When I`m there I`m so busy because I have to take care of them, accompanying them when they play. Funny but naughty but I love them.

That’s my hobbies and my daily-activities.

ABOUT LEARNING ENGLISH

If we talk about english we absolutely thinks that so many word ang tenses. But for some people english is the important things because we can communicate with all people in the world. But still many people really ignore english language, maybe they are not get used to talk in foreign language. But in my opinion english is important ang we must learn, even its difficult or complicated we must understand about english even we are passive.

Honestly, i`m not really like about english, but since I was a child I already took a course english language even thats is my parents command. When i was in elementary school, twice a weeks I took a course englsh language atleast. At the time i just learn the simple vocab and the beggining tenses. The higher the level, so the higher the vocab variations. The point english is important if we learn from we kids.

Learn english really usefull for our lives, and we can learn english from anywhere. We can learn from listening the song in english, watch the movie, or just read the comic in english. We can learn at least just the vocabulary. We can know the meaning from thats word. And now we have an internet, so we can easily searching whatever we dont know from word until how to speak english.

Moreover in this era globalization whatever we want to know, we can get. The more sophisticated the internet now we can talk directly with foreigner, so we must use well like talk with foreigner in some chat application to learn english. The best way to learn english is talk directly with foreigner without chat but face to face. Almost all people who try this way succses, they can speak english fluently.

This times exertion of english lamguage not only become the connecting communication language in each country, but also start cut down in any field, the sample is mass media. In this modern era, so many mass media that use english in publication their news and uniqe things. Thats why as the young man who wants to succes, we must have a capabilty to speak english, so someday we can easily understand what the world said.

So lets learning english, understand english, and practice the language so we can compete with abord country.

JUNK FOOD

                  Junk food is the thecnical term to descripton unhealty food or have low nutrion, but fast food isnot about the food, but the way of deserving the food as fast as possible.not all fast food is junk food, so that not all fast food is bad for health, example are gado-gado, pecel, lotek. Thoese traditional foods are good for our healthiness because contain many vegetables. Even the factfast food is identical the food which sell in restaurant like hot dog, humburger, french fries, and soft drink. But actually, doughnut, noodle, we can categorize as junk food.

                  In this era, so many people start consuming junk food. Because they considere junk food as delicious food and easy to get. Even the name junk food but doesnt meam this food from trash, the meaning is food wh. ich have low nutrient or unhealty food. Junk food is bad food because that food contains hight fat while the nutrion and nutrient is so low. So i`m not recommended to consume junk food more.

                  If you know the fact that junk food not only low nutrion and nutrient but also junk food can be the cause of brain shrubkage. Someone who often consume junk food can be have excess of weight and even obesity beacuse the high of fat. And over fat can trigger the brain shrinkable. This food not only can changes brain physic structure, but also trigger the memory problems and increase the risk of dementia and also make the age of the part of brain grey getting older soon around 16 years old

                  We can get many diseases if we always consume junk food, maybe not today, next day, one weeks again but we can get the diseases maybe in the future. We can attack a heart attack, hypertension, diabetes, cancer, obesity and soon. When we know teh imact of junk food is so bad why dont we try to move to another food is more healty. The food that contain the vitamin, high mineral, nution, nutrient.    

                  (Sehatkancantik.blogspot) said that We take a sample obesity. One of the disturbance of healthyness is what thing in front of the people who consume the junk food is obesity. Junk foos is full of fat, salt, and sugar that difficult to disgested in the body. Because its difficult to disgested, so the food essence will settle and become the obesit. The second is Depression, for children who like the junk food is much better to avoid, because they have potension to get mental health disoder and the point is depression.

                  The third is dogestive disorders, bevause junk food one include in one of the variety of food which difficult to digestive, so yout disgestion will be hard and finally get the digestive disturbuance. The fourth is cancer, everyone have cancer cell in their bodys. These can develop become cancer diseases if there is a food which full of chemical like junk food.

                  The fifth is easily to tired. Too much weconsume the junk food it can make you feel easy tired. This is cause of junk food low nutrion which needed by body to do the activity. When the nutrion in body is empty, so you will easily getting tired. The sixth is kidney diseases. Because junk food have high sodium,it can influence the balance of nutrion in the body and finally can cause the kidney diseases.

                  The seventh is heart attack. Unhealthy fat in junk food can distrub the heart healthy. This fat will be flow as long as bloodstreams and then centeres in heart. If the fat bank it can close the blood funnel and heart attach is happend. The eighth is diabetes, junk food actually contain much sugar. This sugar cause sugar fluctuation in body. Thats why junk food can cause te diabetes.

            The two of the last is brain fuction dicrease, when we eat the junk food, the fuction of brain will getting dicrease if we eat much the junk food. This is can be happend beacuse the fat contain is over and can broken the nerve. The last is fatty liver . Liver is one of human body organ that have fuction to filter the fat. If you eat too much the high fat food, so the liver work harder and we can easly get a diseases, beacuse your body full of fat and poison.That are some of disturbance that we can get if we always eat junk food.

            But even so many the disadvantages we know from junk food, actually we can get some the advantages from junk food. Example, sdave the times. Unrealize when we in hurry times we wanna eat whatever fast food, and sometimes our chooise put on junk food. And in this fast paced life theres no chooise except junk food or fast food even som many chef or many people always talk about good food.

            Besides that is save the money. If someone who live alone so if he buy the junk food is cheaper than cook something in home. Becasue junk food or fast food like french fries and humberger its cheap enough to get if we life alone. But different if we dont live alone, is much better we eat good food, beside its absolutely health thats is higenis becasue we know the cooking process.

            Junk food absolutely give the bad impcat like get some diseses, but if we carefull \, we can get some chooise of some menu from restaurant fast food that its must be health.  Like salad, bread, or we can choose flash without fat. And if you between chooise of fried and boil, I suggest to choose boil food and avoid soft drink,  you can choose juice or mineral, its much better.

            More and more development of fast food more increase. Its show that people start depend on junk food. We can see just around our school, capus, office until home, so many restaurant junk food is bulid. Even the space its so narrow, and besides. So many restaurant junk food and still crowded by the people. Its show that how high comsumen interested with juunk food.

            And sometimes when we give the children junk food, like McD, Pizza, Burger or any junk food, the children will be prefer junk food than good food. Some of children think its more delicious and they like. Some of people come to restaurant junk food beside busy or wanna save their time, they use the restaurant to hangout with friend, especially for student. They not necessary spend much money, because cheaper.

            I think its my opinion about junk food, I speak besides my experience and sometimes i like read the artikel about health. Not much from me, but i hope it can give you some knowledge when read this and start make your live healthier than before like dont so often eat junk food. Just love yourselves and your health.