CHAPTER 1

INTRODUCTION

1.1 Background
The professional carries additional moral responsibilities to
those held by the population in general and in society. This is
because professionals are capable of making and acting on informed
decisions in situations that the general public cannot, because they
have not received the relevant training. For example, a lay member
of the public could not be held responsible for failing to act to save a
car crash victim because they could not give an emergency
tracheotomy. This is because they do not have the relevant
knowledge. In contrast, a fully trained doctor (with the correct
equipment) would be capable of making the correct diagnosis and
carrying out the procedure and we would think it wrong if they stood
by and failed to help in this situation. You cannot be held
accountable for failing to do something that you do not have the
ability to do.

Ethics are rules and values used in a professional setting

(Changing Minds, n.d.). In the workplace managers and supervisors
should set the standard for using ethics by showing respect, being
honest, and promoting trust. If the management team uses
unethical forms of communication, the team and business can fail.
1

Ethics are used worldwide in large companies and small businesses.

Promoting ethics in the workplace gives employees a sense of worth
and trust that can help the business and employees succeed
(Joseph, Joshua, 2000). With ethical material we can implement in
company so the company have a roles that can be using by the
company.

So

ethical

profession

must

be

maintained

and

implemented by the company.

Today, a lot of employees that companies often violate the code

of ethics of the company. Honesty and integrity are hallmarks of a
professional. How can you expect the boss will trust you if you lack
integrity? Therefore, professional employees to be eroded, and
unethical company just to satisfy their own interests. Because of
that, in this module assignment, writers want to analyze codes of
conduct, violation of code of conduct by employees, punishment for
violation of code of conduct by employees, and recommendations
for violations as consultants to minimize violations.

1.2 Purposes of Writing

The general purpose of writing is to fulfill of Module Assignment
of Professional Ethics in sixth semester and we use BPK (Badan
Pemeriksa Keuangan) as a sample of our object Module Assignment:
a.

BPK activities

b.

BPK codes of conduct

c.

Violation of code of conduct by employees of BPK

d.

Punishment for violation of code of conduct by employees of

BPK

e.

Recommendations for violations as consultants to minimize

violations

1.3 Methodology
The methodology will be used in the preparation of this Module
assignment is as follows:
1.

Literature study
At this stage, conducted by reading and studying books,
textbook references, internet, magazines, and newspapers
associated with the writing of this Module Assignment.

2.

Field studies
At this stage of research conducted with the object of research
went directly for the purpose of obtaining data and information
from the real situation.

3.

Data collection
The data collection will be done by surveys to BPK to gather
information that becomes the main source of research. In the
survey, will do the interviews and obtain several document
needed in preparation of Module Assignment.

4.

Data processing
Results from the data collection process will then be processed

5.

Analysis of data
In analysis of data, conducted several research related to BPK
activities, BPK codes of conduct, violation of code of conduct by
employees of BPK, and last is our recommendations for
violations as consultants to minimize violations

1.4 Systematization
Systematics of this paper is presented in four chapters to
simplify and clarify the discussion of this research. Each subject each chapter include:
CHAPTER 1

Introduction
In

this

chapter

about

the

background

described, the formulation of a problem,

problem definition, objectives and benefits,
research methodology and systematics of
writing.
CHAPTER 2

Theories and Company Profile

This chapter explains the theory - the theory
adopted in this paper about professional
ethics of BPK, understanding of ethics,
professional

sense,

the

professional

ethics,

and

principles
some

of

general

principles of business ethics.

CHAPTER 3

Analysis and Implementation

This chapter outlines the results of the
professional

ethics

assessment.

In

this

chapter will also discuss the orientation of

which

can

be

made

referrals

company to plan for future needs.

CHAPTER 4

Conclusion and Recommendations

for

the

This section will bring a conclusion based on

an analysis that has been undertaken.

CHAPTER 2
THEORIES AND COMPANY PROFILE

2.1 Theories

2.1.1

Definition of Ethics
Ethics comes from the Greek word Ethos which tells us

about customs or habits. In this sense ethics related to good

living habits, both to them and to society. Ethics is also
associated with the norms, the way of good life, rules, and all
custom adopted and passed on from one generation to the next
generation.

Ethics, also known as moral philosophy, is a branch of

philosophy

that

involves

systematizing,

defending

and

recommending concepts of right and wrong conduct. The term

comes from the Greek word ethos, which means "character".
Ethics is a complement to Aesthetics in the philosophy field of
Axiology. In philosophy, ethics studies the moral behavior in
humans and how one should act.

In conclusion Business ethics (also corporate ethics) is a

form of applied ethics or professional ethics that examines
ethical principles and moral or ethical problems that arise in a
7

business environment. It applies to all aspects of business

conduct and is relevant to the conduct of individuals and entire
organizations.

Business

ethics

has

both

normative

and

descriptive dimensions. As a corporate practice and a career

specialization, the field is primarily normative.

Ethics implicitly regulates areas and details of behavior

that lie beyond governmental control. The emergence of large
corporations with limited relationships and sensitivity to the
communities

in

which

they

operate

accelerated

the

development of formal ethics regimes.

2.1.2

Principles of Ethics

2.1.2.1

Deontology Principle
Deontology derived from the word 'deon' which means

that the liability. This emphasizes ethical obligation to act in

good human being. For example, an action would be
considered good business by deontology is not because of
the action it brings consequences for the perpetrators, but,
because the action was in line with the obligations of these
actors to provide better service to its customers.

Deontology ethics very stressed motivation, goodwill,

and strong character of the culprit. According to Immanuel
Kant (1734-1804), the goodwill should be considered good in

itself regardless of anything else. Goodwill is an absolute

requirement to act morally.

In brief, there are three principles that must be met:

1) that an action has moral value, it must be executed by an
obligation; 2) moral value of actions that do not depend on
the achievement of the objectives of the action but rather
depends on the goodwill that encourages a person to
perform that action; 3) as a consequence of the second
principle, it is a necessary duty of actions taken based on
respect for universal moral law.

The moral law has been ingrained in everyone's heart

and because it is universal. Kant, distinguishes between
command

Conditional

and

command

unconditionally.

Conditional command is a command that is done if people

want a result, while the unconditional command is a
command that executed it without any conditions.

2.1.2.2

Deontology Principle
Ethical teleology is a good measure of poor ethics by

divulging action objectives would be achieved by measures

based on it or the consequences caused by the action.
Teleology is more situational ethics with less ethical than
another for a purpose and effect an action depends on the

particular situation. There are two schools of ethical teleology

to assess the merits of an action, the flow of ethical egoism
and utilitarianism. In the opinion of ethical egoism action of
every person aims to pursue personal interests and promote.

2.1.3

Definition of Profession
The term 'profession' we often hear in everyday life. It is

found especially in people who work. A profession is a vocation

founded upon specialized educational training, the purpose of
which is to supply objective counsel and service to others, for a
direct

and

definite

compensation,

wholly

apart

from

expectation of other business gain. There are also two different

words such as professional and professionalism. Profession can
be defined as the work done by relying on the expertise and
skills of high and involves personal commitment (moral). While
professionals are individuals, who are doing a job diligently, and
seriously, using expertise and skills they have.

2.1.4

Principles of Professional Ethics

Requirement

of

professional

is

closely

related

to

professional ethics. Code of ethics that deals with ethical

principles, applied to a particular profession. Here are the
principles of professional ethics.
a.

Responsibility principle

10

A professional will be responsible to his profession.

Responsibility will continue to attach to the individual that
will unwittingly become a must do and will do if there is
guilt on the individual. Doing something well is the
professional responsibility of the individual. They are doing
the best job as possible as they can in order to create
maximum results for them and others. This activity will
continue, because he knows that his work is his own
responsibility.
b.

Principle of Justice
This principle requires the individual to be fair. Fair means
serving others without discriminating against anyone, do
not harm the rights and interests of certain parties,
especially the people it serves in order to undergo
profession. Professional person, who will not discriminate
against anyone whose quality of work faces.

c.

Principle of Autonomy
Principle is needed by a professional. They want to be
given complete freedom in their profession. Professional
autonomy is very important so that the professionals can
develop their profession completely; add the creativity and
innovation that is useful to society. Professional autonomy
is constrained by responsibility and commitment to the
development of the profession and its impact on society.

11

Professionals can do their work autonomously and freely as

long as still within certain limits, not harmful to others and
do not interfere with the interests of others.
d.

Moral Integrity Principle

Professional person is one who has personal integrity and
high moral. So on this principle of professionals required to
always keep his goodwill of either to yourself or others. He
would also feel required to keep himself working properly
so that professionalism does not deteriorate.

12

2.1.4

Principles in Business Ethic

In the running of our business, we are also tied to some

general principles of business ethics. These are general

principles that turn into special or business ethics.
a.

Principle of Autonomy
Autonomous business people are people who are aware of
their responsibilities and obligations in the business world.
They know good or bad a job they are doing and are
responsible for the risks of the job the lifeboat. Actions
taken autonomously for example, in making decisions, a
businessman freed to determine a good decision for which
he

was

taken.

Without

autonomy

or

independence

businessmen would only be a robot to run all existing

demands. But freedom is not enough to warrant a person
can act ethically and autonomous. Because of the freedom
of the individual can act arbitrarily without regard to the
interests of others. Businessman can be said to be
autonomous if their profession not only freely but also
responsibly.
b.

Principle of Honesty
Business will not last long and successful if it is not based
on the principle of honesty. It can be proved in the
following two scopes of activities. First, honesty is relevant
to the fulfillment of the terms of the contract agreement.
All parties trust each other, that each party sincere and
honest in making the contract. If only one party is not

13

possible to cheat the next one wants to make an

agreement with the fraudulent party. This incident has a
multiplier effect-expansive incredible. In this modern age
of information spread quickly, so that in a short time a bad
reputation of the company for doing fraudulent business
may be known by other businesses. Secondly, honesty is
also relevant in the supply of goods and services.
Businesses must promote goods with comparable quality
and price. If there is fraud then sooner or later the
business was going bankrupt.
Honesty is strongly associated with trust. Trust is a
valuable asset for business activities. Once a particular
party is not honest, then the parties cannot always be
trusted. Trust with honesty is the main assets of the
company for the survival and the success of a business.
c.

Principles of Justice
The principle of justice requires that each person is treated
fairly,

according

to

their

respective

rights,

and

undifferentiated. This principle accommodates the nature

and business purpose. Since in principle the mutual benefit
of all parties want.
d.

Moral Integrity Principle

This principle is the internal demand within business or
company that he runs his business well in order to
maintain the goodwill or reputation of the company.
This principle is a demand and encouragement from within
businessman or company to be the best.

14

Adam Smith said that, the principle of justice is the most

important principle. Because of this principle has included other
principles. Honest business person would not harm others,
people who mutually beneficial also certainly not going to harm
anyone else, as well as the autonomous and responsible course
of action will not do harm to others unreasonably.

2.2 Company Profile

2.2.1

History

Article 23, paragraph (5) of the UUD 1945 stipulates that

the responsibility for checking on State Financial Audit Board
held that an ordinance established by the Act. The test results
submitted to the Dewan Perwakilan Rakyat.

15

Under the mandate of the UUD 1945 has been issued

Government

Determination

Letter

of

dated

No.11/OEM

December 28, 1946 on the establishment of the Badan

Pemeriksa Keuangan, on January 1, 1947 while domiciled in
Magelang. At that time the Badan Pemeriksa Keuangan has
only 9 employees and as first Chairman of the Audit Board is R.
Soerasno.

BPKs office in Magelang

In

Government

Determination

No.6/1948

dated

November 1948 place of the Supreme Audit Agency transferred

from Magelang to Yogyakarta. Its chairman is represented by R.
Kasirman were appointed by Presidential Decree. With the
return to form of the Negara Kesatuan republic Indonesia on
August 17, 1950, the Board of Trustees Finance RIS which were
in Bogor since the date of October 1, 1950 merged with the
UUDS by the Badan Pemeriksa Keuangan in 1950 and is based

16

in Bogor occupies former office of the Financial Supervisory the

RIS.

BPKs office in Bogor

On July 5, 1959 Date issued Presidential Decree stating reenactment of the UUD 1945. Thus the Supervisory Board of
Finance based on the UUDS 1950 back into the Badan
Pemeriksa Keuangan under Article 23 (5) of the Constitution of
1945.

In today's era of reform, BPK has received constitutional

support of the MPR Annual Session 2002 which strengthens the
position of the BPK as an external audit institution in the State
Treasury, by the issuance of decrees which, among other
No.VI/MPR/2002 reaffirmed the position of the Badan Pemeriksa
Keuangan as the only state financial institutions and external
auditors need to be strengthened in its role as an independent
and professional institutions.

17

18

2.2.2

Vision, Mission, Strategic Goals, and Core Values

Vision
Being a state audit institutions with credible uphold basic
values to be an active role in supporting the realization of
financial governance state accountable and transparent.

Mission
1.

Examine the management and financial responsibility of

2.

the state;
Give opinions to improve the quality of management and

3.

financial responsibility of the state; and

Active role in finding and preventing all forms of abuse and
misuse of state finances.

Strategic Goals
Through the implementation of its mission, the CPC seeks
to achieve the following strategic objectives:
1.

Encourage the establishment of an orderly financial

management, obey the laws and regulations, economical,
efficient, effective, transparent, and accountable with
respect to the sense of justice and propriety;

19

2.

Realize the quality inspection to produce examination

report useful and appropriate to the needs of stakeholders;

3.

and
Embodies modern bureaucracy in BPK.
Core Value
In carrying out its mission BPK keeping basic values as

follows:
Independence
We uphold the

independence,

both

institutionally,

organizations, and individuals. In all matters relating to

the inspection work, we are free in the mental attitude
and appearance of interference personal, external, and /

or organizations that may affect independence.

Integrity
We build value integrity by being honest, objective, and

firm in applying the principles, values, and decisions.

Professionalism
We build professionalism by applying the precautionary
principle, accuracy, and precision, as well as adhere to
the applicable standard.

20

2.2.3

Organizational Structure

2.3 BPK codes of conduct

REGULATORY AGENCY AUDIT REPUBLIC OF INDONESIA

NUMBER 2 YEAR 2011
ABOUT CODE OF ETHICS SUPREME AUDIT FINANCE

Considering:

That the Supreme Audit Agency Rules No. 2 of 2007 has

established Code of Ethics Board Audit of the Republic of
Indonesia as implementation of the provisions of Article 29

21

paragraph (1) and paragraph (2) Law Number 15 Year 2006

concerning State Audit;

That in connection with the CPC Regulation No. 2 In 2007, as
mentioned in the letter a is not in accordance with the
development

and

needs

organizations,

need

to

make

improvements on Code of Conduct Audit Agency;

That based on consideration as referred to in point b, it is
necessary to stipulate Regulation Audit Board on the Code of
Conduct Bureau Audit;

Remembering:

Law No. 15 Year 2006 concerning State Audit (State Indonesia

Year 2006 Number 84, Supplement The Republic of Indonesia
Number 4564);

Establishing:

REGULATION BOARD AUDIT CODE OF SUPREME AUDIT

FINANCE.

CHAPTER I
GENERAL PROVISIONS
Article 1
In this regulation as referred to as:
1. Audit Board, hereinafter referred to as BPK, is state agency
tasked to examine the management and responsibility state
financial responsibility as defined in the Act Constitution of the
Republic of Indonesia Year 1945.
22

2. Member of the BPK State officials are elected by the Board

Representatives with the consideration of the House of
Representatives Area and was inaugurated by the President.
3. Examiners are people who carry out inspection tasks
management and financial responsibility for and on behalf of
the state BPK
4. BPK is executing on the structural Implementation Unit BPK
examination tasks and duties in accordance with the Provincial
Representative principal and functions as well as officials and /
or other appropriate personnel letter legal duty to perform the
audit states.
5. Examination is the process of problem identification, analysis,
and evaluation performed independently, objectively, and
professionally based standards examination, to assess the
validity, accuracy, credibility, and reliability of information on
the management and financial responsibility countries.
6. Examination results are the end result of the appraisal process
of truth, compliance, accuracy, credibility, and reliability of the
data / information regarding management and financial
responsibility of the state is done based on examination
standards as outlined in the Report Results Examination of the
BPK decision.
7. Liability is anything that should be done in accordance with
the regulations that have been established and if no charges
are punishment.
8. Prohibition is anything that is not allowed to do and will be
subject to penalties if violated.

23

9. Integrity is the quality, nature, or circumstances indicate unity

intact, its honest nature, hard effort, and competencies
adequate.
10.
Independence is an attitude and action in implementing
examination to be impartial and not influenced by anyone by
anyone.
11.
Professionalism

is

the

ability,

expertise,

and

commitment to the profession in running errands.

12.
BPK Code, hereinafter called the Code of Ethics, are the
norms which must be obeyed by every Member Audit Board,
Audit, and Executive Other BPK during their duties to preserve
the dignity, honor, image and credibility of the BPK.
CHAPTER II
PURPOSE AND SCOPE
Article 2
The Code aims to provide guidelines that must be adhered to by
Members BPK, Examiner, and Implementing Other BPK BPK to
realize that integrity, independent, and professional in the interest
of the state.
Article 3
This Code applies to BPK Member, Audit, and Executive BPK Others.

CHAPTER III
CODE OF ETHICS
Article 4

24

1) Basic value is a moral crystallization Primus Inter Pares and

inherent in human beings as well as to benchmark and ideal
(ideals) in everyday life.
2) Basic Value Code BPK consists of Integrity, Independence, and
Professionalism.
Article 5
Code should be manifested in attitude, word, and deed BPK
members,

Examiner,

and

Implementing

Other

BPK

as

the

Administrative / State Officials in carrying out the examination and

in everyday life, both as Individuals and Community Members, as
well as citizens.

CHAPTER IV
IMPLEMENTATION OF THE CODE OF ETHICS
part One BPK members, Examiner, and Implementing Other
BPK as Individuals and Community Members
Article 6
1) Members of the BPK, Examiner, and Implementing Other BPK
shall:
a. Recognizes equality, rights, and obligations of any human
rights;
b. Respect for difference and to maintain harmony in their
society;
c. Be honest and behave politely, and
d. Uphold moral values prevailing in society.
2) BPK Member, Audit, and Other BPK Implementing prohibited:
a. Alignments and show support to the activities of practical
politics;
b. Impose personal will to others and / or society;

25

c. Activities either individually or with the other direct or indirect

financial harm state, and
d. Engage in activities that can benefit the group with take
advantage of his status either directly or indirectly.

26

Part Two
BPK members, Examiner, and Implementing Other BPK As a
citizen
Article 7
1) Members of the BPK, Examiner, and Implementing Other BPK
shall:
a. defend Pancasila

and the Constitution

of the Republic

Indonesia Year 1945 as well as maintain the integrity of the

Unitary Republic of Indonesia;
b. comply with the legislation in force, and
c. maintain the good name, image, and the honor of the nation
and the state.
2) BPK Member, Audit, and Other BPK Implementing prohibited:
a. a member of an organization that declared legally prohibited
in

territory

of

the

Republic

of

Indonesia

and

other

organizations that pose public unrest, and

b. become intermediaries in the procurement of goods and / or
services within government.

Part Three
BPK members as State Officials
Article 8
1) Members of the BPK as the State Officials shall:
a. execute the oath spoken when began to assume office;
b. keep state secrets or confidential positions;
c. the interests of the state rather than private interests,
someone, and / or groups;
d. avoid conflicts of interest;
e. shows the attitude of independence in decision-making;
f. responsible, consistent, and wise, and
g. apply the maximum principle of good governance and clean.
2) Members of the BPK as State officials are prohibited:

27

a. take advantage of the status, position and role as the official

country for personal gain, a person, and / or groups;
b. utilize the results of the examination for the personal benefit
of, a person, and / or groups;
c. utilize state facilities to private interests, a person, and / or
groups;
d. running

jobs

and

other

professions

that

can

interfere

independence, integrity, and professionalism as members of

the BPK;
e. examination reveals findings that are still in the process of
settlement to the other party outside of BPK;
f. publish the results of the examination prior to submission to
agency representatives;
g. provide assistance and consulting services to the activities of
the entity that the object of the examination, and
h. ordered and / or affect and / or alter the findings examination,
opinions, conclusions, and recommendations resulting from
the examination which is not in accordance with the facts
and / or evidence obtained in during the examination, so that
the

examination

findings,

opinions,

conclusions,

recommendation becomes an objective examination.

28

and

Part Four
Examining and Implementing Other BPK as the
Administrative
Article 9
1) Examining and Implementing Other BPK as the State Apparatus
shall:
a. to be honest, assertive, responsible, objective, and consistent
in express opinions based on fact checking;
b. maintain the confidentiality of examination results to parties
who are not concerned;
c. able to control themselves and behave decently, as well as
mutual trust to achieve good cooperation in performance of
duties;
d. shows the attitude of independence in performing tasks
examination, to avoid any conflicts of interest;
e. deliver the results that contain the criminal

element

accordance with procedures to BPK Chairman;

f. carry out inspection tasks carefully, thoroughly,

and

accurately in accordance with the standards and guidelines

that have been established;
g. provide the opportunity for parties to respond examined
findings and conclusions of the examination and include them
in audit report;
h. increase knowledge and skills, and
i. conduct the examination in accordance with the standards
and guidelines examination.
2) Examining and Implementing Other BPK as Administrative
prohibited:

29

a. requesting and / or receiving money, goods, and / or other

facilities either directly or indirectly from related parties
inspection;
b. abused and overstepped his authority either intentionally or
negligence;
c. hinder the implementation of inspection tasks for personal
gain, someone, and / or groups;
d. utilizing state secrets that are known as position or his
position for personal gain, a person, and / or groups;
e. impose personal will to the party being examined;
f. become a member / board of political parties;
g. a board of trustees, and / or entities that activities are
financed through the state budget;
h. provide assistance or consulting services or a speaker in the
field of management and financial responsibility of the state;
i. discuss his work with parties outside the office examined BPK
or out of the office or activity area inspected object;
j. carry out an examination of the financial management officer
countries that have relations by marriage and blood ties to
third degree;
k. carry out checks on the object where the examiner had
worked for 2 (two) years;
l. change the purpose and scope of the examination as set out
in inspection

program

without

the approval

of

Charge

inspection;
m. reveal the substance of the examination report or results
examination of the mass media and / or any other party,
without the permission or command of BPK members;
n. alter the findings or orders to alter the findings examination,
opinions, conclusions, and recommendations resulting from
the examination which is not in accordance with the facts

30

and / or evidence of evidence obtained in during the

examination, opinions, conclusions, and recommendations
resulting from the examination be objective, and
o. change and / or eliminate evidence of the results of the
examination.

CHAPTER V
PUNISHMENT OF ETHICS CODE
Part One
The level and type Punishment
Article 10
1) Type of punishment for BPK members such as:
a. written warning, or
b. termination of membership of BPK.
2) The sentence in paragraph (1) shall be determined by the Honor
Code Council Conduct adopted by the Plenary Session BPK.
3) The level and type of punishment for the Examiner and
Implementing Other BPK the form:
a. lighter punishment in the form of a written reprimand and
recorded in the Master List Employees (DIP);
b. penalties are comprised of:
1. Examining the role of rising suspension and not
implement examination of at least 1 (one) year and a
maximum of 5 (five) years;
2. Examining the role of reduction and does not carry out
checks at least 1 (one) year and a maximum of 5 (five)
years, or
3. Examining the role of suspended as a minimum of 1
(one) year and a maximum of 5 (five) years;
c. severe punishment consisting of:

31

1. Coroner suspended as a minimum of 1 (one) year, a

maximum of 5 (five) years, or
2. dismissed as an examiner.
4) additional penalties, including the return of money and / or goods
and Other facilities that have been acquired illegally and / or
reduction income received.
5) Data and information obtained during the study serve as material
consideration in determining the type of sentence.

Part Two
Violations and Penalties Type Type For BPK Members
Article 11
1) If the BPK Members in violation of obligations and prohibitions
referred to in Article 6, Article 7, and Article 8, which negative
impact on the organization BPK, then sentenced written
warning.
2) If the BPK Members in violation of obligations and prohibitions
referred to in Article 6, Article 7, and Article 8, which negative
impact on the government and / or state, then sentenced
termination of membership of BPK.

32

Part Three
Violations and Penalties
For Examining and Implementing Other BPK
Article 12
1) If the Examining and Implementing Other BPK violation the
obligations and prohibitions referred to in Article 6, Article 7,
and Article 9, which have a negative impact on work unit, then
sentenced lighter punishment in the form of a written
reprimand.
2) If the Examining and Implementing Other BPK violation the
obligations and prohibitions referred to in Article 6, Article 7,
and Article 9, which have a negative impact on the
organization of BPK, the being sentenced.
3) If the Examining and Implementing Other BPK violation the
obligations and prohibitions referred to in Article 6, Article 7,
and Article 9, which have a negative impact on the
government and / or state, then severely punished.
Article 13
Penalties for violations of the Code of Ethics for Executive Audit and
BPK Others are not exempt from prosecution for violations of
employee discipline Civil Affairs.
Article 14
a. To enforce the Code of Ethics, BPK established the Honorary
Council Code of Conduct the setting up and establishment as
follows:

33

b. BPK regulations on the Honorary Council Code of Conduct that

governs

regarding

membership,

duties,

powers,

and

procedures trial / inspection as mandated in Article 30

paragraph (3) of Law No. 15 Year 2006 on Audit Agency
Finance and BPK decision on the Honorary Council of the Code
which is establishment of the Honorary Council Member Code
of Ethics.

CHAPTER VI
TRANSITIONAL PROVISIONS
Article 15
1. Complaints

indication

Code

violations

received

before

Regulation this set and have not been processed, the solution
based on the rules Here you are.
2. an indication Complaints Code violations that occurred before
Regulation is defined and is in the process by the Honor Code
Council, resolution based on the BPK Regulation No.. 2 of 2007
on Code of Conduct Audit Board of the Republic of Indonesia.

34

CHAPTER 3
ANALYSIS AND IMPLEMENTATION

3.1 Violation of code of conduct by employees of BPK

Recently, there has been some violation of code of conduct by
employees of the BPK. Most violations are bribery to BPK officials.
Bribery continues to occur from year to year. Not only bribery, but
also a lot of other things that make the BPK code violations. Which
are leakage of audit reports, and also an ethical violation that
carried the BPK.

Bribery
Jakarta (detikNews): Tuesday (29/11/05). Badan Pemeriksa
Keuangans auditors, Salman Khairiansyah is guilty as charged as
one of the suspects with 3 other colleagues in the case of corruption
Dana Abadi Umat (DAU) and the cost of organizing the pilgrimage.
The fourth auditor became a suspect because the investigation by
the prosecutor of 10 Central Jakarta District Attorney, they are
named as a suspect because of the flow of funds received from
Dana Abadi Umat (DAU) and the cost of organizing the pilgrimage.
The Badan Pemeriksa Keuangan (BPK), where she worked first as
well not supports it. BPK Khairiansyah judge has violated the code of
ethics of auditors. BPK chairman, Anwar Nasution stated, based on
the code of ethics, BPK auditors are prohibited from receiving fees
35

for services from the agency or person being audited. Khairiansyah

attitude that received Rp 10 million DAU funds as transportation
costs have violated the code of ethics. "It was against the code of
ethics BPK. Was not the auditor," Anwar says.

Jakarta

(DetikNews):

Thursday

(08/09/11).

Komisi

Pemberantasan Korupsi (KPK) has been formally arrested two

employees at the same time the Badan Pemeriksa Keuangan (BPK)
of North Sulawesi, Bahar and Muhammad Munzir related to the case
receiving of a gift of money from Tomohons Mayor. Detention
officials BPK conducted into allegations of corruption in the form of
receiving gifts 'money' from Tomohon mayor Jefferson Rumajar as
2005-2010. Two auditors were named Munzir and Bahar was
allegedly accepting a bribe of Rp 600 million. This case originated
from Tomohon Government Financial Statements in 2007. Both men
were suspected of BPK auditors accept something, prize, or money
worth Rp 600 million from Mayor of Tomohon, Jefferson Soleiman
Montesquie Rumajar. Bribery is so declared status of financial
reports of Tomohon is qualified. The financial statements, allegedly
designed to be better, that is, from the supposed 'disclaimer' to
'qualified opinion'. They also get facilities such as hotel and car
rental from Tomohon local government funds amounting to Rp 7.5
million.

Multiple Jobs

36

Jakarta (Lensaindonesia.com): Friday (20/07/12). BPK (Badan

Pemeriksa Keuangan) are urged to continue to conduct Ilya Avianti,
although concerned has now become a commissioner on the
Financial Services Authority (FSA). Ilya alleged ethical violation BPK
because he is a public accountant at the time. His own public
accounting firm, in 2008 and became the independent auditor on
the PT Plantation Nusantara (PTPN) III and VIII. BPK auditors cannot
do multiple jobs, the external auditors who audited the PTPN is a
CPC employee. BPK auditors can not do multiple jobs, the external
auditors who audited the PTPN is a CPC employee. BPK auditors so
that professionalism is low because of use for the sake of herself.

Leakage of audit reports

Jakarta (Suara Karya): Tuesday (13/11/12). The leakage of the
report before BPK formally presented to the DPRs chairman. The
leak is a breach of the code of ethics BPK have led to the violation of
the law, and can be a bad precedent in the future. "Leaking draft
audit report set a bad precedent. Until then media can hold the
report, board members can hold. It was fatal. It clearly violates the
code of ethics and the BPK could be violations of the law as well.
That's what we look at, is there a violation of the articles of the law.
Well, we'll submit it later. That is, in our recommendations include
aspects that our critics "said a member of BAKN DPR, Teguh
Juwarno.

37

3.3 Punishment

for

violation

of

code

of

conduct

by

employees of BPK

For the first case is bribery by Khairiansyahs attitude that

received Rp 10 million DAU funds as transportation costs have
violated the code of ethics. The auditors from BPK have violated
code of ethics in BPK. In Part 3 Article 9, states that Members of
BPK, are prohibited to requesting and / or receiving money, goods,
and / or other facilities either directly or indirectly from related
inspected party. Supposedly the auditors have to stick into BPK
code of ethic. If they already receive such facilities and money, they
might lose their independency and objectiveness as an auditor.

On the article 12 states that If the member of BPK violates the

obligations and prohibitions referred to in Article 6, Article 7, and
Article 9, which have a negative impact on the government and / or
state, then will be punished severely. This means that those
auditors will receive a severe punishment, which is:
1.

Suspended temporarily as a minimum of 1 (one) year, a

2.

maximum of 5 (five) years, or

Dismissed as an examiner.

Such punishment will be determined by Majelis Kehormatan

Kode Etik which authorized by Sidang Pleno BPK. Besides that, for
additional punishment, they have to return all of the money and

38

facilities that they had received from the briber or reduction from
income that they receive.

The second case is bribery case by Tomohons Mayor to the BPK

auditors. This is almost same with the first case. The auditors had
received several amounts of money and facilities from Tomohons
Mayor. Tomohons mayor wants BPK auditor to give qualified opinion
to Tomohons financial statement. It is clear that the auditors from
BPK have violated code of ethics in BPK. In Part 3 Article 9, states
that Members of BPK, as state officials, are prohibited to requesting
and / or receiving money, goods, and / or other facilities either
directly or indirectly from related inspected party. Supposedly those
auditors have to stick into BPK code of ethic. If they already receive
such facilities and money, they might lose their independency and
objectiveness as an auditor.

For the punishment, article 12 states that If the member of BPK

violates the obligations and prohibitions referred to in Article 6,
Article 7, and Article 9, which have a negative impact on the
government and / or state, then will be punished severely. This
means that those auditors will receive a severe punishment, which
is:
3.

Suspended temporarily as a minimum of 1 (one) year, a

4.

maximum of 5 (five) years, or

Dismissed as an examiner.

39

Such punishment will be determined by Majelis Kehormatan

Kode Etik which authorized by Sidang Pleno BPK. Besides that, for
additional punishment, they have to return all of the money and
facilities that they had received from the briber or reduction from
income that they receive.

The third case is Ilya Avianty who work as a public accountant

and BPK auditor at the same time. This case violates Article 8
Section 2 Members of

BPK as state officials are prohibited to

running jobs and other professions that can interfere independence,

integrity, and professionalism as members of the BPK. Clearly if Ilya
work as a public accountant, it will interfere her independency and
will affect her result of work.

For the punishment, in article 11 states that If the BPK

Members in violation of obligations and prohibitions referred to in
Article 6, Article 7, and Article 8, which negative impact on the
organization BPK, then sentenced written warning. We think this
case will give negative impact to BPK because BPKs images are on
stake.

The last case is about leakage of report. An audit report from

Hambalangs case was leaked before it got to DPR. BPK has violates
UU BPK because all audit report from BPK was considered as

40

confidential until BPK submit it to DPR. So BPK is responsible to

report to DPR first before they published the audit report. This case
violates Article 8, which states Members of BPK are probihited to
publish the results of the examination prior to submission to agency
representatives. Such agency representative means DPR.

As for punishment, BPK auditors, who leaked the report, will get
punishment as written on article 11 which is If the BPK Members in
violation of obligations and prohibitions referred to in Article 6,
Article 7, and Article 8, which negative impact on the government
and/ or state, then sentenced termination as member of BPK If the
report leak before it got to DPR, things that shouldnt be published
will be published.

3.4 Recommendations

for

violations

as

consultants

to

minimize violations
Suggestions for overcome bribery
The practice of bribery has become a very common thing in
Indonesia. It was done in the framework of rent-seeking, business
security, simplify licensing, and (of course this is a big deal) to free
themselves from the bondage of the law. Whatever the case at
hand, the appropriate amount of money that Indonesian people can
escape from the law.

41

That bribery rampant in Indonesia indicate one thing: this

practice beneficial for both parties to a transaction. For bribers of
course he has to calculate whether the gains outweigh the costs
incurred plus bribery risks, and those who bribed whether the
money outweigh the risks. That is, engaging in corrupt practices is a
rational thing done by all the agents involved in it.

Putting aside the moral issues and human integrity for a

moment, there is one sad fact: an official / rational authority would
accept a bribe if the score exceeds the risk premium likely he
caught (and all its consequences). Even if he is caught, he could
reach into his pocket to bribe those who arrested him, such as BPK
officials. And sadly again: BPK official rationale will also receive the
bribe.

Play Incentives as a Solution for Economy

The only way to eliminate the practice of bribery is to make the
act of receiving a bribe to an irrational act. The trick is to make a
rule that sounds roughly like this:
"If the parties are bribed to report the bribery incident to the
state, he was entitled to keep the bribe money, and get
compensation from the state for a percentage of the bribe according
to applicable regulations, and it is free from any legal threats. While

42

the parties to a bribe will be punished in accordance with the

applicable ".

This rule change is fundamentally a constellation of bribery

occurring. No longer rational for the recipient to receive a bribe is a
bribe, because if he reported it he will get that amount plus
compensation of the state. Compensation goal is to reward the
recipient hassles to go through in terms of bribes reported to the
state. He also serves as incentive compatibility, so recipients do not
bribe indifference between reporting or not.

Here may be many who will shout "No way state money used to
pay those receiving bribe". But it turns out that the bribe receiver is
only half stop accepting bribes from the implications of this rule.
Next, a much more important are: the bribe giver no longer has an
incentive to give a bribe, for a bribe know that the recipient does
not have an incentive to accept bribes he gave. So ultimately, the
money the state would not be out too much, maybe just to pay
some of the first complainant.

In addition there are things that might currently be done like:

1.

Improve employee benefits and salaries for employees BPK

2.

particularly susceptible to bribery.

Establish a special regulatory
independent BPK activities.

43

body

that

oversees

3.

Tightening the rules and improve the code of ethics in the

work as a whole.

44

CHAPTER 4
CONCLUSION AND RECOMMENDATIONS

4.1 Conclusion
from the problem , it can be concluded that although the code BPK
has compiled a good code of condut but still have some deviation.
this happens not because of a slit from the side, but in terms of
personal rule the perpetrator because there are a number of factors
can trigger the occurrence of distortion that is opportunity, pressure
and rationalization.

Ethics comes from the private one, with strongly held core value of
BPK this will reduce fraud action, the most important core value is
integrity

in

accordance

with

our

group

because

integrity

is

consistency between values and actions. people who have the

integrity will act consistently in line with the values, codes of
conduct, as well as professional organizations obligation, even in
difficult circumstances to do .from the point of view associated with
the code of conduct or ethics then this integrity to be a consistent
action, according to the policy and organization's code of ethics.
consistent action is associated with a good deed and truth, which is
the personal integrity and consistent attitude should also be
transparent, accountable, responsible, and independent.

45

46

4.2 Suggestion
suggestions from our group to reduce the practice of ethics lapses that should
be made clear reward and punishment. reward is given according to the
personal needs of workers such as Play Incentives as a Solution for Economy,
providing rapid promotion, while for noncompliance should be given
punishment can provide a deterrent effect such as imprisoned for life without
remission, retrieved his property until several breeds so this will give a
psychological effect. where the psychological effect this makes the individuals
who want to do immoral act will think twice, so it would be better to build
ethical in the future

47