TUGAS KELOMPOK

AKUNTANSI MANAJEMEN

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Oleh:
- Agung Triyadi
- Erlita Kusumastuti
KELAS 7-2 DIV ALIH PROGRAM (AKT)
- Fajar Hidayat
- Yuangga Friski Primayoga

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Problems 1-11
Problems 1-11
Problems

Identify the managerial activity or activities that are

applicable for each scenario, and indicate the role of
accounting information in the activity
Problems 1-11
Required A
Laboratory Manager: An HMO approached me recently and
offered us its business on an entire range of blood tests. It
provided a price list of the amount it is willing to pay for each
test. In many cases, the prices are below what we normally
charge. I need to know our costs of the individual tests to
assess the feasibility of accepting its offer and perhaps
suggest some price adjustments on some of the tests.
JAWABAN
Proses Manajemen: Decision making.
Peran Informasi Akuntansi: Informasi biaya untuk melakukan beberapa
jenis tes
Problems 1-11
Required B
Operating Manager: This report indicates that we have 30
percent more defects than originally targeted. An
investigation into the cause has revealed the problem. We
were using a lower-quality material than expected, and the
waste has been higher than normal. By switching to the
quality level originally specified, we can reduce the defects
to the planned level
JAWABAN
Proses Manajemen: Planning and controlling
Peran Informasi Akuntansi: Laporan perbandingan nilai aktual dengan nilai
barang cacat yang ditargetkan
Problems 1-11
Required C
Divisional Manager: Our market share has increased
because of higher-quality products. Current projections
indicate that we should sell 25 percent more units than last
year. I want a projection of the effect this increase in sales
will have on profits. I also want to know our expected cash
receipts and cash expenditures on a month-by-month basis. I
have a feeling that some short-term borrowing may be
necessary

JAWABAN
Proses Manajemen: Planning
Peran Informasi Akuntansi: ikhtisar laba rugi dan anggaran kas
Problems 1-11
Required

Plant Manager: Foreign competitors are producing goods

D
with lower costs and delivering them more rapidly than we
can to customers in our markets. We need to decrease the
cycle time and increase the efficiency of our manufacturing
process. There are two proposals that should help us
accomplish these goals, both of which involve investing in
computer-aided manufacturing. I need to know the future
cash flows associated with each system and the effect each
system has on unit costs and cycle time
JAWABAN
Proses Manajemen: Decision making
Peran Informasi Akuntansi: proyeksi arus kas di masa depan dan analisis biaya per unit
serta siklus waktu yang dibutuhkan.
Problems 1-11
Required E
Manager: At the last board meeting, we established an
objective of earning a 25 percent return on sales. I need to
know how many units of our product we need to sell to meet
this objective. Once I have the estimated sales in units, we
need to outline a promotional campaign that will take us
where we want to be. However, in order to compute the
targeted sales in units, I need to know the expected unit
price and a lot of cost information
JAWABAN
Proses Manajemen: Planning
Peran Informasi Akuntansi: menyediakan harga dan biaya per unit agar analisis cost-
volume-profit bisa diselesaikan
.
Problems 1-11
Required

Manager: Perhaps the Harrison Medical Clinic should not

F
offer a full range of medical services. Some services seem to
be having a difficult time showing any kind of profit. I am
particularly concerned about the mental health service. It has
not shown a profit since the clinic opened. I want to know
what costs can be avoided if I drop the service. I also want
some assessment of the impact on the other services we
offer. Some of our patients may choose this clinic because
we offer a full range of services
JAWABAN
Proses Manajemen: Decision Making
Peran Informasi Akuntansi: Mengidentifikasi biaya yang bisa dihindari
.
Problems 1-12
Problems 1-12
Problems

Duffy Tool and Stamping has formed “excellence teams” made up of production line
employees. These teams have been given the charge to improve production processes
and enhance employee safety. They follow a very structured problem-solving
methodology and have managed to make numerous improvements in production as well
as safety. During a six-year period, pretax profits increased each year. Duffy’s
management largely credits the excellence teams for the cost reductions and increased
profits.

Another company, Grand Rapids Spring and Wire Products, has formed minicompanies
within its factory. The objective of minicompanies is to have each employee assume
ownership of his or her work. Each minicompany has its own suppliers and customers
(all within the factory). Furthermore, each minicompany is assigned its own support
people: accountants, engineers, marketing people, and so on. The individuals within the
minicompany are given responsibility for developing and maintaining good relations with
their suppliers and customers, identifying problems, and developing and implementing
solutions to those problems. The focus of each minicompany is on quality, cost, delivery,
safety, and morale. The company has successfully created a quality culture, achieved a
reputation for being a competitive, world-class manufacturer, and has become a
“learning” organization.
 Problems 1-12
Required 1
What are the objectives of excellence teams and minicompanies? Did the
companies achieve these objectives?

JAWABAN
Keduanya memiliki tujuan melibatkan bagian personil bagian produksi lebih banyak
dalam proses manajemen sehingga perusahaan dapat mengambil keuntungan dari
kontak langsung dan pengetahuan yang dimiliki oleh pekerja operasional tentang
produksi dan lingkungan pekerjaan mereka. Hal tersebut diharapkan dapat mewujudkan
peningkatan berkelanjutan dari kinerja operasi.
Kedua perusahaan tersebut terlihat dapat memenuhi tujuannya masing-masing. Duffy
telah berhasil meningkatkan keuntungan dan mengurangi biaya. Hal yang sama terjadi
pada Grand Rapids Spring and Wire Products, keberhasilan dalam peningkatan kualitas
dijadikan pondasi perubahan organisasi tersebut
 Problems 1-12
Required 2
Do you think that employee empowerment is a good idea? Explain your answer. If
yes, do you see any disadvantages? Explain

JAWABAN
Employee empowerment adalah elemen kunci dari perbaikan terus-menerus
(berkesinambungan). Para pekerja operasional memiliki keahlian, pengetahuan, dan
kontak langsung dengan lingkungan operasional, yang kesemuanya itu dapat
dimanfaatkan untuk menemukan cara baru dan efisien dalam memproduksi sesuatu.
Para karyawan diizinkan untuk memberi masukan, sehingga harga diri dan komitmen
mereka terhadap perusahaan meningkat. Secara moral juga akan terjadi peningkatan,
yakni akan membuat lingkungan lebih nyaman dan produktif. Selain keuntungan, tentu
juga ada potensi kerugian. Terlalu banyak keleluasaan yang diberikan tentu akan
mengakibatkan penyimpangan yang mungkin dilakukan oleh para pekerja sampai
dengan titik di mana mereka mendiskusikan dan memperdebatkan tentang gaji dan
pertimbangan jam kerja, atau mungkin ingin terlibat dalam perekrutan, pemecatan, dan
disiplin pekerja. Yang mana hal-hal tersebut lebih baik tersentralisasi, dan beberapa
keahliah manajemen dibutuhkan untuk memastikan bahwa para pekerja operasional
diutamakan terlibat dalam meningkatkan efisiensi
 Problems 1-12
Required 3
What role, if any, does management accounting information have in employee
empowerment?

JAWABAN
Informasi akuntansi manajemen seharusnya digunakan untuk memberdayakan para
karyawan agar mereka dapat mengidentifikasi masalah-masalah yang terjadi,
mengawasi, dan mengevaluasi akibat dari keputusan yang mereka buat
 Problems 1-12
Required 4
What do you suppose is meant by the phrase “quality culture”? What is meant by
a learning organization?

JAWABAN
Quality culture adalah para karyawan dalam suatu organisasi memiliki komitmen untuk
memproduksi produk dan jasa berkualitas tinggi. A learning organization adalah para
karyawan selalu mencari cara baru dan lebih baik dalam melakukan sesuatu, mereka
memiliki komitmen untuk melakukan perbaikan terus menerus
Problems 1-13
Problems 1-13
Problems

Management accountants are actively involved in the

process of managing the entity. This process includes
making strategic, tactical, and operating, decisions while
helping to coordinate the efforts of the entire organization.
To fulfill these objectives, the management accountant
accepts certain responsibilities that can be identified as (1)
planning, (2) controlling, (3) evaluating performance, (4)
ensuring accountability of resources, and (5) external
reporting.
 Problems 1-13
Required

Describe each of these responsibilities of the management accountant, and

1
identify examples of practices and techniques. (CMA Adapted)

JAWABAN

• Planning (Perencanaan)

Akuntan menejemen menetapkan tujuan yang diinginkan dan kemudian menyusun

rencana strategi bagaimana cara untuk mencapai tujuan tersebut. Akuntan manajemen
dalam fungsi perencanaan harus mengkaji, menganalisis kelebihan dan kelemahan,
serta mengevaluasi berbagai rencana alternatif sebelum memutuskan karena ini adalah
langkah awal yang bisa berpengaruh secara total dalam perusahaan kedepannya.
Perencanaan terdiri dari rencana jangka panjang, jangka menengah dan jangka pendek.

Contoh: Perencanaan anggaran

 Problems 1-13
Required (lanjutan) 2
Describe each of these responsibilities of the management accountant, and
identify examples of practices and techniques. (CMA Adapted)

JAWABAN (Lanjutan)

• Controlling (Pengendalian)

Akuntan manajemen memonitor pelaksanaan suatu rencana dan mengambil tindakan

yang diperlukan jika terjadi penyimpangan. memastikan integritas informasi keuangan,
memonitor kinerja terhadap anggaran dan tujuan, dan memberikan informasi internal
untuk pengambilan keputusan. Dengan adanya pengendalian diharapkan mampu
mengidentifikasi aktivitas yang berjalan dengan baik maupun yang tidak, serta
memonitor implementasi suatu rencana dan melakukan tindakan koreksi yang
diperlukan. Pengendalian berfungsi untuk memastikan tercapainya tujuan organisasi.

Contoh: Audit interal dan perbandingan kinerja aktual dengan kinerja yang dianggarkan,
dan melakukan korektif
 Problems 1-13
Required (lanjutan) 3
Describe each of these responsibilities of the management accountant, and
identify examples of practices and techniques. (CMA Adapted)

JAWABAN (Lanjutan)

• Evaluating Performance (Mengevaluasi Kinerja).

Akuntan manajemen mengevaluasi dan menganalisa berbagai peristiwa yang lalu dan
membandingakan dengan yang diharapkan. Kemudian memilih tindakan yang optimal
untuk tujuan organisasi. Akuntan manajemen juga menganalisis data dan mengambil
kesimpulan berdasarkan data-data tersebut.

Contoh: Analisis grafis (seperti tren, diagram batang, atau regresi) dan laporan yang
membandingkan biaya aktual dengan biaya yang dianggarkan
 Problems 1-13
Required (lanjutan) 4
Describe each of these responsibilities of the management accountant, and
identify examples of practices and techniques. (CMA Adapted)

JAWABAN (Lanjutan)

• Ensuring Accountability of Resources (Memastikan Akuntabilitas Sumber Daya)

Akuntan manajemen mengimplementasikan sistem pelaporan yang selaras dengan

tujuan organisasi yang berkontribusi pada pengukuran penggunaan sumber daya yang
efektif dan pengamanan aset.

Contoh: laporan internal perbandingan antara aktual dengan anggaran merupakan

contoh akuntabilitas.
 Problems 1-13
Required (lanjutan) 5
Describe each of these responsibilities of the management accountant, and
identify examples of practices and techniques. (CMA Adapted)

JAWABAN (Lanjutan)

• External reporting (Pelaporan Eksternal)

Akuntan manajemen menyiapkan laporan sesuai dengan prinsip akuntansi yang berlaku
umum dan kemudian menyebarluaskan informasi ini pihak-pihak eksternal, seperti
pemegang saham, kreditor, pemerintah dalam hal ini kantor pajak.

Contoh: laporan tahunan pajak, laporan aplikasi kredit bank

Problems 1-14
Problems 1-14
Problems

Adriana Alvarado has decided to purchase a personal computer. She

has narrowed the choices to two: Drantex and Confiar. Both brands
have the same processing speed, 6.4 gigabytes of hard-disk capacity,
a 3.5inch disk drive, and a CD-ROM drive, and each comes with the
same basic software support package. Both come from mail-order
companies with good reputations. The selling price for each is
identical. After some review, Adriana discovers that the cost of
operating and maintaining Drantex over a three-year period is
estimated to be $300. For Confiar, the operating and maintenance cost
is $600. The sales agent for Drantex emphasized the lower operating
and maintenance costs. The agent for Confiar, however, emphasized
the service reputation of the product and the faster delivery time.
(Confiar can be purchased and delivered one-week sooner than
Drantex) Based on all the available information, Adriana has decided
to buy Confiar
 Problems 1-14
Required 1
What is the total product purchased by Adriana?

JAWABAN

Total produk adalah produk dan fitur-fiturnya (kecepatan pemrosesan, disk drive, paket
perangkat lunak, dan sebagainya), layanan, persyaratab pengoperasian dan
pemeliharaan, dan kecepatan pengiriman
 Problems 1-14
Required 2
How does the strategic positioning differ for the two companies?

JAWABAN

Perusahaan Drantex menekankan biaya rendah, dan Perusahaan Confiar berusaha

untuk meningkatkan produknya dengan menawarkan pengiriman lebih cepat dan
layanan yang lebih berkualitas
 Problems 1-14
Required 3
When asked why she decided to buy Confiar, Adriana responded, “I think that
Confiar offers more value than Drantex.” What are the possible sources of this
greater value? What implications does this have for the management accounting
information system?

JAWABAN

Komponen service (layanan) Confiar dan waktu pengirimannya yang lebih cepat
membuat Confiar lebih baik daripada Drantex. Walaupun dengan adanya realisasi fitur-
fitur ini mengakibatkan adanya pengorbanan tambahan (biaya operasi dan
pemeliharaan tambahan) dalam PC Confiar. Sistem informasi akuntansi manajemen
sangat berimplikasi secara langsung terhadap perusahaan. Informasi akuntansi
manajemen membantu para manajer menjalankan perannya dalam melakukan aktivitas
perencanaan, pengendalian dan pengambilan keputusan. Manajer dan karyawan
menggunakan informasi akuntansi manajemen yang bersifat eksternal terkait pelanggan
untuk mengidentifikasi dan menyelesaikan masalah serta mengevaluasi kinerja
 Problems 1-14
Required 4
Suppose that Adriana’s decision was prompted mostly by the desire to receive the
computer quickly. Informed that it was losing sales because of the longer time to
produce and deliver its products, the management of the company producing Drantex
decided to improve delivery performance by improving its internal processes. These
improvements decreased the number of defective units and the time required to produce
its product. Consequently, delivery time and costs both decreased, and the company
was able to lower its prices on Drantex.
Explain how these actions translate into strengthening the implications for the
management accounting information system

JAWABAN
Kualitas yang lebih baik dan waktu pengiriman yang lebih singkat meningkatkan jumlah
realisasi pelanggan, sementara menurunkan harga mengurangi pengorbanan
pelanggan. Secara total, nilai pelanggan telah meningkat dan membuat PC Drantex
jauh lebih kompetitif dibanding sebelumnya.
Contoh ini menggambarkan bahwa kualitas, waktu, dan biaya sangat penting bagi
pelanggan dan persaingan perusahaan. Ini juga menggambarkan betapa pentingnya
sistem informasi manajemen akuntansi dalam mengumpulkan, mengolah dan
melaporkan data terkait kualitas, waktu, dan biaya
Problems 1-15
Problems 1-15
Problems

Webson Manufacturing Company produces component parts for the airline

industry and has recently undergone a major computer system conversion.
Michael Darwin, the controller, has established a troubleshooting team to
alleviate accounting problems that have occurred since the conversion. Michael
has chosen Maureen Hughes, assistant controller, to head the team that will
include Bob Radolph, cost accountant; Cynthia Wells, financial analyst; Marjorie
Park, general accounting supervisor; and George Crandall, financial accountant.

The team has been meeting weekly for the last month. Maureen insist on being
part of all the team conversations in order to gather information, make the final
decision on any ideas or actions that the team develops, and prepare a weekly
report for Michael. She has also used this team as a forum to discuss issues and
disputes about him and other members of Webson’s top management team. At
last week’s meeting, Maureen told the team that she thought a competitor might
purchase Webson’s common stock because she had overheard Michael talking
about this on the telephone. As a result, most of Webson’s employees now
informally discuss the sale of Webson’s common stock and how it will affect their
jobs
 Problems 1-15
Required 1
Is Maureen Hughes’s discussion with the team about the prospective sale of
Webson’s common stock unethical? Discuss, citing specific standards from the
code of ethical conduct to support your position. (CMA adapted)

JAWABAN

Standar Etika untuk Akuntan Manjemen mengatur bahwa anggota manajemen harus
mampu melaksanakan serta mengajak anggota lain untuk melaksanakan standar etika
yaitu:
1. Kompetensi
2. Kerahasiaan
3. Integritas, dan
4. Kredibilitas
 Problems 1-15
Required (lanjutan) 2
Is Maureen Hughes’s discussion with the team about the prospective sale of
Webson’s common stock unethical? Discuss, citing specific standards from the
code of ethical conduct to support your position. (CMA adapted)

JAWABAN (Lanjutan)

Percakapan antara Maureen Hughes dengan teamnya merupakan perbuatan yang tidak
etis menurut Standar Etika untuk Akuntan Manajemen karena bertentangan dengan:
1. Kompetensi
Mencuri dengar sebuah informasi yang seharusnya merupakan informasi internal lalu
kemudian mendiskusikan hal tersebut dengan pegawai yang tidak berkepentingan, tidak
mencerminkan tanggung jawab akuntan manajemen untuk melakukan pekerjaan secara
profesional sesuai dengan hukum, peraturan dan standar teknis yang ada
 Problems 1-15
Required (lanjutan) 3
Is Maureen Hughes’s discussion with the team about the prospective sale of
Webson’s common stock unethical? Discuss, citing specific standards from the
code of ethical conduct to support your position. (CMA adapted)

JAWABAN (Lanjutan)

2. Kerahasiaan
Mencuri dengar sebuah informasi yang seharusnya merupakan informasi internal lalu
kemudian mendiskusikan hal tersebut dengan pegawai yang tidak berkepentingan,
merupakan pelanggaran dari tanggung jawab manajemen untuk
a. Menyimpan informasi rahasia, kecuali ketika pengukapan informasi
tersebut dibenarkan atau secara legal dibutuhkan.
b. Menahan diri dari menggunakan informasi rahasia untuk keuntungan
yang tidak etis atau ilegal
 Problems 1-15
Required (lanjutan) 4
Is Maureen Hughes’s discussion with the team about the prospective sale of
Webson’s common stock unethical? Discuss, citing specific standards from the
code of ethical conduct to support your position. (CMA adapted)

JAWABAN (Lanjutan)

3. Integritas
Mencuri dengar sebuah informasi yang seharusnya merupakan informasi internal lalu
kemudian mendiskusikan hal tersebut dengan pegawai yang tidak berkepentingan, tidak
sesuai dengan tanggung jawab manajemen untuk menahan diri untuk tidak terlibat
dalam perilaku apa pun yang akan merugikan pelaksanaan tugas secara etis.

4. Kredibilitas
Mencuri dengar sebuah informasi yang seharusnya merupakan informasi internal lalu
kemudian mendiskusikan hal tersebut dengan pegawai yang tidak berkepentingan
tanpa mengetahui duduk perkara secara utuh dapat mengakibatkan pelanggaran
terhadap tanggung jawab manajemen untuk mengkomunikasikan informasi secara
berimbang dan objektif.
Problems 1-16
Problems 1-16
Problems

The Alert Company is a closely held investment service group that has been very
successful over the past five years, consistently providing most members of the
top management group with 50 percent bonuses. In addition, both the chief
financial officer and the chief executive officer have received 100 percent
bonuses. Alert expects this trend to continue.

Recently, Alert’s top management group, which holds 35 percent of the

outstanding shares of common stock, has learned that a major corporation is
interested in acquiring Alert. Alert’s management is concerned that this
corporation may make an attractive offer to the other shareholders and
management would be unable to prevent the takeover. If the acquisition occurs,
this executive group is uncertain about continued employment in the new
corporate structure. As a consequence, the management group is considering
changes to several accounting policies and practices that, although not in
accordance with generally accepted accounting principles, would make the
company a less attractive acquisition. Management has told Roger Deerling,
Alert’s controller, to implement some of these changes. Roger has also been
informed that Alert’s management does not intend to disclose these changes
immidiately to anyone outside the top management group
 Problems 1-16
Required 1
Using the code of ethics for management accountants, evaluate the changes that
Alert’s management is considering, and discuss the specific steps that Roger
should take to resolve the situation. (CMA adapted)

JAWABAN

Perubahan yang diminta oleh Manajemen merupakan pelanggaran atas tanggung jawab
manajemen untuk memenuhi standar etika untuk akuntan manajemen yaitu:

1. Kompetensi
Perubahan yang diminta oleh manajemen kepada Roger Derling tidak sesuai dengan
prinsip-prinsip akuntansi yang diterima secara umum sehingga tidak sesuai dengan
kewajiban manajemen untuk melakukan pekerjaan secara profesional sesuai dengan
hukum, peraturan dan standar teknis yang ada
 Problems 1-16
Required (lanjutan) 2
Using the code of ethics for management accountants, evaluate the changes that
Alert’s management is considering, and discuss the specific steps that Roger
should take to resolve the situation. (CMA adapted)

JAWABAN (Lanjutan)

2. Kerahasiaan
Perubahan yang diminta oleh manajemen kepada Roger Derling dilakukan dalam
rangka mengamankan kepentingan manajemen, dimana fungsi utama manajemen
adalah untuk merencanakan, mengorganisasikan, melaksanakan, dan mengontrol hal-
hal tertentu agar tujuan perusahaan dapat tercapai. Sehingga perubahan yang diminta
manajemen dapat diklasifikasikan kedalam pelanggaran atas komitmen manajemen
untuk menahan diri dari menggunakan informasi rahasia untuk keuntungan yang tidak
etis atau ilegal
 Problems 1-16
Required (lanjutan) 3
Using the code of ethics for management accountants, evaluate the changes that
Alert’s management is considering, and discuss the specific steps that Roger
should take to resolve the situation. (CMA adapted)

JAWABAN (Lanjutan)

3. Integritas
Manejemen tidak melakukan tanggung jawab untuk menghindari munculnya konflik
kepentingan, serta tidak memperingatkan pemangku kepentingan yang lain atas potensi
konflik kepentingan tersebut. Selain itu manajemen seharusnya tidak ikut dalam aktifitas
yang dapat merusak nama baik profesi manajemen
 Problems 1-16
Required (lanjutan) 4
Using the code of ethics for management accountants, evaluate the changes that
Alert’s management is considering, and discuss the specific steps that Roger
should take to resolve the situation. (CMA adapted)

JAWABAN (Lanjutan)

4. Kredibilitas
Dengan meminta Roger Deerling untuk menubah serta merahasiakan perubahan itu
kepada pihak lain di luar team manajemen merupakan pelanggaran atas tanggung
jawab untuk mengkomunikasikan informasi secara berimbang dan objektif, selain itu
manajemen tidak mampu untuk mengungkapkan seluruh informasi yang relevan yang
dapat berpengaruh terhadap pemahaman pengguna laporan, analisis dan rekomendasi.
 Problems 1-16
Required (lanjutan) 5
Using the code of ethics for management accountants, evaluate the changes that
Alert’s management is considering, and discuss the specific steps that Roger
should take to resolve the situation. (CMA adapted)

JAWABAN (Lanjutan)
Dalam menghadapi dilema etika tersebut, Roger Deerling sebaiknya mengikuti
peraturan yang sudah ada, jika peraturan yang sudah ada tidak dapat menyelesaikan
masalah tersebut Roger deerling dapat mengkomunikasikan dilema etika itu kepada
penyelia Roger Deerling dalam hal terdapat keyakinan bahwa penyelia tersebut tidak
turut serta dalam aktivitas yang melanggar etika tersebut. Jika terdapat praduga bahwa
penyelia tersebut ikut serta dalam pelanggaran etika, Roger Deerling dapat
mengkomunikasikan hal tersebut kepada dewan pengawas atau kepada pemilik
perusahaan. Roger Deerling tidak perlu mengkomunikasikan masalah tersebut kepada
pihak eksternal selama diyakini bahwa tidak ada pelanggaran hukum dalam aktivitas
tersebut. Selain itu, Roger Deerling dapat berkonsultasi dengan konselor etika atau
pihak yang netral untuk dapat mengetahui hal-hal yang dapat dilakukan. Roger Deerling
juga dapat berkonsultasi dengan pengacara pribadi untuk dapat memahami hak
kewajiban hukum yang berkaitan dengan konflik etika tersebut.
Problems 1-17
Problems 1-17
Problems

Universal Air Inc., supplies instrumentation components to airplane manufacturers.

Although there are only a few competitors in this market, the competition is fierce.

Universal uses a traditional performance incentive plan that awards bonuses on the
basis of divisional profit. Recently, Charles Gross, chief executive officer, concluded that
Universal’s objectives may be better served with new performance measures. On
January 1, 2005, Charles charged his top-level managers to be part of an executive team
to develop new measures for Universal.
The executive team conducted a customer survey. Universal has always prided itself on
being on the technological forefront; the survey results had indicated technology to be a
low priority, and customers were more concerned with product quality and customer
service. As a result, the executive team developed 30 new indicators to measure middle-
management performance. The executive team directed the controller to develop the
necessary new monthly reports and graphs to report on these new measures. The
executive team then told the middle managers that their performance would be evaluated
using these new indicators.

The middle managers were not enthusiastic and felt that some of the measures were
influenced by the performance of several other departments outside their control. Over
the next few months, customer complaints increased, and a major customer chose a
competitor over Universal
Problems 1-17
Problems (lanjutan)

Upon seeing the results, Charles decided to review the new process. Last week in a
meeting with executive and middle managers, Charles emphasized that new measures
should help balance the company’s performance between increased customer value and
improved operating efficiency. Charles set up two cross-functional teams that include
executive and middle managers, one for new product development and one for the
customer order and fulfillment process. The objectives of these cross-functional teams
are to develop a second set of new measures and to evaluate the impact of these new
measures on each team’s individual performance. Both teams are to focus on cost,
quality, and scheduling time.

Richard Strong, quality inspection manager, is the brother-in-law of John Brogan, cost
accumulation manager. On June 1, John telephoned Sara Wiley, the purchasing manager
at Magic Aircraft Manufacturing Inc., one of Universal’s major customers. John said,
“Listen, Sara, we’re going through all these hoops over here to measure performance,
and management seems to be changing these measures every day. It was so easy before,
getting a bonus on the bottom line; now we have to worry about things out of our control
based on how the customer perceives our performance. Would you do me a favor? If you
have any complaints, please have your people call me directly so I can forward the
complaint to the right person. All that really matters is if all of us can make money.” In
actuality, Richard was the only person to whom John reported the customer complaints
offered by Sara
 Problems 1-17
Required

Referring to the Standards of Ethical Conduct for Management Accountants,

discuss whether or not John Brogan’s behavior is unethical. (CMA adapted)

JAWABAN (Lanjutan)
Apa yang dilakukan oleh John Brogan termasuk perilaku tidak etis karena melanggar
beberapa kode etik, yaitu:

1. Kerahasiaan
John Brogan membocorkan informasi rahasia perusahaan kepada pihak luar (Sara
Wiley). John Brogan memanfaatkan informasi rahasia tersebut untuk keuntungan yang
tidak etis yaitu keuntungan saudara iparanya, Richard Strong.

2. Integritas
John Brogan terbukti melakukan kegiatan yang menimbulkan konflik kepentingan.

3. Objektivitas
John Brogan tidak memberikan informasi secara adil dan objektif. John Brogan tidak
mengungkapkan semua informasi yang relevan
Research
Assignment 1-18
Research Assignment 1-18
Problems

Using the Internet, find three companies that

have posted their code of ethics or code of
conduct. Write a brief description of each code.
Do the codes differ due to the business which
each company operates? Discuss.
Research Assignment 1-18
Berdasarkan hasil pencarian di internet, berikut daftar 3 perusahaan yang mempublish
kode etik perusahaannya yang berhasil kami temukan:

1. PT Bank Mandiri (Persero) Tbk.

2. PT SMART Tbk.
3. PT Garuda Indoensia (Persero) Tbk
 Thank you
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