ETIKA GOVERNANCE

ETIKA GOVERNANCE  

Etika (Yunani Kuno: “ethikos“, berarti “timbul dari kebiasaan“) adalah sesuatu dimana dan bagaimana cabang utama filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai standar dan penilaian moral. Etika mencakup analisis dan penerapan konsep seperti benar, salah, baik, buruk, dan tanggung jawab.

Pemerintahan menurut para ahli :

C.F. Strong

Pemerintah adalah organisasi tertinggi dalam negara yang mempunyai kekuasaan legislatif, kekuasaan eksekutif, dan kekuasaan kehakiman

J.A. Corry

Pemerintah merupakan pengejawantahan yang konkret dari negara yang terdiri dari badan-badan dan orang-orang yang melaksanakan tujuan-tujuan negara

Muchtar Affandi

Pemerintah merupakan suatu organisasi teknis yang dilengkapi kewenangan-kewenangan tertentu yang diperlukan untuk pengaturan dan pelaksanaan fungsi-fungsi pemeliharaan tatanan yang teratur.

Jadi etika pemerintahan adalah kesepakatan bersama tentang nilai-nilai moral dalam penyelenggaraan pemerintahan yang meliputi :Good governance, Pemerintahan yang bersih (clean government),Transparansi, Pelayanan yg baik ,Efesiensi, Small government, Proporsional.

Governance System

Sistem pemerintahan adalah sistem yang dimiliki suatu negara dalam mengatur pemerintahannya. Sesuai dengan kondisi negara masing-masing, sistem ini dibedakan menjadi:

1. Presidensial
2. Parlementer
3. Semipresidensial
4. Komunis
5. Demokrasi generous

Pengertian sistem pemerintahan, antara lain:

1. Negara dan pemerintahan sangat saling berhubungan.

2. Pemerintah adalah salah satu unsur konstitutif.

Pemerintah dalam arti luas adalah suatu pemerintah yang berdaulat sebagai gabungan semua badan atau lembaga kenegaraan yang berkuasa dan memerintah di wilayah suatu Negara, meliputi badan eksekutif, legislatif, dan yudikatif.

Pemerintah dalam arti sempit adalah suatu pemerintah yang berdaulat sebagai badan atau lembaga yang mempunyaiweenang yang melaksanakan kebijakan Negara (eksekutif) yang terdiri dari presiden, wakil presiden, dan para menteri.

Pengertian Sistem Pemerintahan adalah satu kesatuan yang terdiri dari berbagai bagian yang saling tergantung dan bekerjasama satu sama lainnya. Untuk mewujudkan tujuan. Kegagalan satu bagian sistem adalah bekerjasama mengakibatkan gagalnya sistem secara keseluruhan dalam mewujudkan tujuan.

Menurut kamus besar bahasa Indonesia, pemerintahan adalah segala urusan yang dilakukan oleh Negara dalam menyelenggarakan kesejahteraan masyarakat dan kepentingan Negara.

Sistem pemerintahan adalah satu kesatuan yang terdiri dari berbagai bagian yang saling tergantung dan bekerjasama satu sama lainnya dalam melakukan perbuatan, proses dan cara memerintah oleh pemerintah dalam suatu Negara untuk menyelenggarakan kesejahteraan umum dan kepentingan Negara.

Sistem pemerintahan mempunyai sistem yang tujuan untuk menjaga suatu kestabilan negara itu. Namun di beberapa negara sering terjadi tindakan separatisme karena sistem pemerintahan yang dianggap memberatkan rakyat ataupun merugikan rakyat. Sistem pemerintahan mempunyai fondasi yang kuat dimana tidak bisa diubah john menjadi statis. Jika suatu pemerintahan mempunya sistem pemerintahan yang statis, absolut maka hal itu akan berlangsung selama-lamanya hingga adanya desakan kaum minoritas untuk memprotes hal tersebut. Secara luas berarti pengertian sistem pemerintahan itu menjaga kestabilan masyarakat, menjaga tingkah laku kaum mayoritas maupun minoritas, menjaga fondasi pemerintahan, menjaga kekuatan politik, pertahanan, ekonomi, keamanan sehingga menjadi sistem pemerintahan yang kontinu john demokrasi dimana seharusnya masyarakat bisa ikut turut andil dalam pembangunan sistem pemerintahan tersebut. Hingga saat ini hanya sedikit negara yang bisa mempraktikkan sistem pemerintahan itu secara menyeluruh. Secara sempit, Sistem pemerintahan hanya sebagai sarana kelompok untuk menjalankan roda pemerintahan guna menjaga kestabilan negara dalam waktu relatif lama, John mencegah adanya perilaku reaksioner maupun radikal dari rakyatnya itu sendiri.

Perlunya Budaya Etika

Pendapat umum dalam bisnis bahwa perusahaan mencerminkan kepribadian pemimpinnya. Hubungan antara CEO dengan perusahaan merupakan dasar budaya etika. Jika perusahaan harus etis, maka manajemen puncak harus etis dalam semua tindakan dan kata-katanya. Manajemen puncak memimpin dengan memberi contoh. Prilaku ini adalah budaya etika.

Bagaimana budaya etika diterapkan.

Tugas manajemen puncak adalah memastikan bahwa konsep etikanya menyebar di seluruh organisasi, melalui semua tingkatan dan menyentuh semua pegawai. Hal tersebut dicapai melalui metode tiga lapis yaitu :

a. Menetapkan credo perusahaan

Merupakan pernyataan ringkas mengenai nilai-nilai etis yang ditegakkan perusahaan, yang diinformasikan kepada orang-orang dan organisasi-organisasi baik di dalam maupun di luar perusahaan.

b. Menetapkan program etika;

Suatu sistem yang terdiri dari berbagai aktivitas yang dirancang untuk mengarahkan pegawai dalam melaksanakan lapis pertama. Misalnya pertemuan orientasi bagi pegawai baru dan audit etika.

c. Menetapkan kode etik perusahaan

Setiap perusahaan memiliki kode etiknya masing-masing. Kadang-kadang kode etik tersebut diadaptasi dari kode etik industri tertentu.

Gambaran mengenai perusahaan, mencerminkan kepribadian para pimpinannya Budaya etika adalah perilaku yang etis. Penerapan budaya etika dilakuka nsecara top-down. Langkah-langkah penerapan :

 Penerapan Budaya

Etika Corporate Credo : Pernyataan ringkas mengenai nilai-nilai yang dianut dan ditegakkan perusahaan.

Komitmen Internal :

-        Perusahaan terhadap karyawan

-        Karyawan terhadap perusahaan

-        Karyawan terhadap karyawan lain.

-        Komitmen Eksternal:

-        Perusahaan terhadap pelanggan

-        Perusahaan terhadap pemegang saham

-        Perusahaan terhadap masyarakat

 Penerapan Budaya Etika

Program Etika : Sistem yang dirancang dan diimplementasikan untuk mengarahkan karyawan agar melaksanakan corporate credo.

Contoh : audit etika Kode Etik Perusahaan

      Lebih dari 90% perusahaan membuat kode etik yang khusus digunakan perusahaan tersebut dalam melaksanakan aktivitasnya.

Contoh : IBM membuat IBM’s Business Conduct Guidelines (Panduan Perilaku Bisnis IBM).

Mengembangkan Struktur Etika Korporasi

Membangun entitas korporasi dan menetapkan sasarannya. Pada saat itulah perlu prinsip-prinsip moral etika ke dalam kegiatan bisnis secara keseluruhan diterapkan, baik dalam entitas korporasi, menetapkan sasaran bisnis, membangun jaringan dengan para pihak yang berkepentingan (stakeholders) maupun dalam proses pengembangan diri para pelaku bisnis sendiri. Penerapan ini diharapkan etika dapat menjadi “hati nurani” dalam proses bisnis sehingga diperoleh suatu kegiatan bisnis yang beretika dan mempunyai hati, tidak hanya sekadar mencari untung belaka, tetapi juga peduli terhadap lingkungan hidup, masyarakat, dan para pihak yang berkepentingan (stakeholders).

Kode Perilaku Korporasi

Pengertian Code of Conduct (Pedoman Perilaku)    

Pengelolaan perusahaan tidak dapat dilepaskan dari aturan-aturan main yang selalu harus diterima dalam pergaulan sosial, baik aturan hukum maupun aturan moral atau etika. Code of Conductmerupakan pedoman bagi seluruh pelaku bisnis PT. Perkebunan dalam bersikap dan berperilaku untuk melaksanakan tugas sehari-hari dalam berinteraksi dengan rekan sekerja, mitra usaha dan pihak-pihak lainnya yang berkepentingan. Pembentukan citra yang baik terkait erat dengan perilaku perusahaan dalam berinteraksi atau berhubungan dengan para stakeholder. Perilaku perusahaan secara nyata tercermin pada perilaku pelaku bisnisnya. Dalam mengatur perilaku inilah, perusahaan perlu menyatakan secara tertulis nilai-nilai etika yang menjadi kebijakan dan standar perilaku yang diharapkan atau bahkan diwajibkan bagi setiap pelaku bisnisnya. Pernyataan dan pengkomunukasian nilai-nilai tersebut dituangkan dalam code of conduct.

Evaluasi Terhadap Kode Perilaku

Melakukan evaluasi tahap awal (Diagnostic Assessment) dan penyusunan pedoman-pedoman. Pedoman Good Corporate Governance disusun dengan bimbingan dari Tim BPKP dan telah diresmikan pada tanggal 30 Mei 2005.

Pengaruh etika terhadap budaya:

1.    Etika Personal dan etika bisnis merupakan kesatuan yang tidak dapat terpisahkan dan keberadaannya saling melengkapi dalam mempengaruhi perilaku manajer yang terinternalisasi menjadi perilaku organisasi yang selanjutnya mempengaruhi budaya perusahaan.
2.    Jika etika menjadi nilai dan keyakinan yang terinternalisasi dalam budaya perusahaan maka hal tersebut berpotensi menjadi dasar kekuatan persusahaan yang pada gilirannya berpotensi menjadi sarana peningkatan kerja.

Contoh kasus :

JAKARTA. Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) lama-lama gerah juga melihat semakin maraknya kasus kejahatan kerah putih yang melibatkan emiten pasar modal.

Nurhaida, Ketua Bapepam-LK, mengungkapkan, otoritas pasar modal tengah mempertimbangkan untuk mengubah aturan Bapepam Nomor IX.i.5 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Tujuan revisi meningkatkan kualitas pengawasan terhadap emiten pasar modal.

Dalam beleid tersebut, otoritas mewajibkan setiap emiten memiliki Komite Audit. Itu adalah komite yang dibawahi oleh dewan komisaris sebuah emiten. Komite itu bertugas memberikan pendapat ke dewan komisaris terhadap laporan atau segala hal yang disampaikan direksi kepada dewan komisaris.

Komite ini juga berperan mengidentifikasi hal-hal yang perlu diperhatikan oleh dewan komisaris. Sebagai contoh, terkait laporan keuangan dan ketaatan terhadap aturan perundang-undangan.

Komite audit juga melaporkan pelaksanaan manajemen risiko oleh direksi kepada dewan komisaris. Intinya, komite ini bertugas memastikan ketepatan penerapan tata kelola perusahaan yang baik (good corporate governance).

Bapepam-LK menilai, keberadaan komite ini perlu diperkuat seiring dengan semakin kompleksnya dunia bisnis dan usaha saat ini. Ada beberapa poin revisi, yang merupakan masukan dari Ikatan Komite Audit Indonesia (IKAI).

Pertama, persyaratan anggota komite audit. Kanaka Puradireja, Ketua Dewan IKAI menuturkan, anggota komite audit ke depan harus merupakan anggota organisasi profesi. “Jika nanti terjadi penyimpangan oleh anggota komite audit, organisasi profesi yang bertanggung jawab,” ujar dia. Misalnya, akuntan mempertanggungjawabkan profesinya kepada Ikatan Akuntan Indonesia (IAI).

Kedua, adalah pembatasan jumlah anggota komite audit, yakni cukup tiga sampai lima orang saja. Ketiga, “Masa jabatan juga perlu dibatasi agar independensinya tetap terjaga,” imbuh Kanaka.

Etty Retno Wulandari, Kepala Biro Standar Akuntansi dan Keterbukaan Informasi, mengungkapkan, draft revisi ini kemungkinan selesai akhir tahun ini.

Analisis:

Minimnya tata kelola perusahaan yang baik dapat dilihat dari contoh kasus diatas.  Kejahatan kerah putih yang melibatkan sektor emiten pasar modal tetap terus terjadi. Tindakan pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit saja tidak cukup. Sehingga Ikatan Komite Audit Indoesia (IKAI) harus merevisi beberapa poin penting dalam pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.

Oleh karena itu menurut saya kasus seperti ini harus lah segera diselesaikan tentunya dengan cara pembenahan tata kelola perusahaan yang baik (good corporate governance). Sehingga kejahatan-kejahatan yang diakibatkan oleh minimnya sistem good corporate governance dapat segera teratasi dan tidak dapat terulang kembali. Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) juga harus dapat menjaga kestabilan tata kelola perusahaan yang baik (good corporate governance)  sehingga ke ativitasan pasar modal dapat berjalan dengan baik sesuai dengan apa yang diharapkan.

SUMBER :

http://yonayoa.blogspot.com/2012/10/etika-governance_20.html

http://herikurniawan19.wordpress.com/2014/01/04/tugas-3-etika-governance/

http://yuyunchelsea.wordpress.com/2014/01/03/etika-governance/

HUMAN

I love this song so much. I dont know, maybe this song represents what I feel some time ago. the lyrics are meaningful,” human” by christina perri. Well .. i’ll try to describe the meaning of this song. I hope you enjoy to read this. J

I can hold my breath / I can bite my tongue /I can stay awake for days /If that's what you want / Be your number one

I can fake a smile / I can force a laugh / I can dance and play the part/ If that's what you ask/ Give you all I am

I can do it /I can do it /I can do it

But I'm only human / And I bleed when I fall down / I'm only human / And I crash and I break down /Your words in my head, knives in my heart /You build me up and then I fall apart /'Cause I'm only human

I can turn it on / Be a good machine /I can hold the weight of worlds /If that's what you need /Be your everything

I can do it /I can do it /I'll get through it

But I'm only human /And I bleed when I fall down /I'm only human /And I crash and I break down /Your words in my head, knives in my heart /You build me up and then I fall apart /'Cause I'm only human

I'm only human /I'm only human /Just a little human

I can take so much /'Till I've had enough /Cause I'm only human /And I bleed when I fall down /I'm only human

And I crash and i break down/ your words in my head, knives in my heart /You build me up and /then I fall apart /'Cause I'm only human

NOTE :

Sometimes, in order to satisfy, please or placate the one we love, be it a romantic lover or even a parent, we have to muster the strength and the courage to be something we are not. That’s what love is giving of yourself to help or support someone else. Oftentimes, we do it willingly. Other times, we do because we must.

Even though she or he try to give her or his best just for someone who loved.but she or he clarifies that she is not perfect and she may screw up. And it’s all the fault of the person she loves. So in this case, she has toiled to become what the person wants her to be and it may not be for the best.

Yaah we only human ! with all our imperfection and our flaws. be with someone who always support you, always be the there for you, no matter what!  Dont love someone who does appreciate you! Because we only human ! we’re not a machine !

GUNFEST

Gunadarma Festival with the theme Endeavor To Conquer , which was held in the lap . komplek paspampres - depok on May 10,2014. starting at 12:00 to 00:00 pm . this agenda is the top events of BEM Economics faculty , the second event after last year successed, then held again this year certainly better than last year with more guess star such as THE SIGIT, Souljah , Abdul And The Coffee Theory , Chantal Dewi , Bianda etc.The event was very festive at all , not just a student of the economic faculty who attended the event , but other faculty who participated in this event , because the event is open to the public . The audience was very enthusiastic in participating in this event because of what ? Obviously because guess star who is already famous among the students especially the men . Only by paying 25000 spectators can enjoy all the music that is presented by the existing star guess . The Closure is excellent throughout the entire event of BEM has been implemented. All were delighted both the audience and the organizers. who has been preparing for this event from far away days with good preparedness, from guessstar and also the place that is easily accessible.

GUNFEST !!!

MOVIE REVIEW : FROZEN

In the Kingdom of Arendelle, the king and queen have two daughters: the elder, named Elsa, and the younger, named Anna. Elsa was born with a power to create and manipulate snow and ice, but Arendelle is not a place where magic is valued.

One night Anna wakes Elsa wanting to play. Elsa allows herself to be persuaded when Anna suggests building a snowman. Elsa turns the ballroom into a winter playground, complete with a snowman she calls Olaf. The girls play gleefully until Anna makes a leap Elsa wasn't prepared for and the blast of power meant to create a pile of snow hits Anna in the head, knocking her out and turning several strands of her hair white. The king and queen rush both girls to a group of trolls in the kingdom's mountains.

The troll's leader, Pabbie , says Anna can be saved. However, he advises the family that it might be best to not have Elsa use her powers around Anna, and manipulates Anna's memories so she has no knowledge of her sister's powers, remembering only the fun they've had. Pabbie also explains that Elsa's powers will grow, and can prove a danger if she cannot learn to control them.

The girls' parents then separate the two, and having no memory of what has occurred, Anna is unable to comprehend why her sister is not allowed to play with her. She often comes to Elsa's closed door and tries to coax her out by asking, "Do you want to build a snowman?" As a further precaution, the sisters are also kept from leaving the castle.

While Anna's life is dull but normal, Elsa's powers grow stronger as she matures. Her father cautions her to wear gloves to keep her icy magic in check, and to conceal her feelings, because strong emotions seem to cause her powers to manifest in unexpected ways.

A few years later, the teen-aged princesses lose their parents to a storm at sea. Anna goes again to Elsa's door, pleading for consolation from her only remaining family member. But Elsa, though she sits sadly on the the other side of the door, refuses to communicate with Anna.

Three years after the death of their parents, Elsa comes of age, and the castle prepares to crown her as the kingdom's queen. Elsa is nervous about emerging from her seclusion and receiving the many guests. When she gives the order to open the castle gates, Anna eagerly rushes out into the city. While falling into a boat, she meets a handsome prince, Hans of the Southern Isles .

Elsa remains nervous during the coronation ceremony. The bishop has to remind her to remove her gloves before she takes up her golden orb and scepter. Holding them, she turns to face the congregation, but almost immediately she sees the gold is turning to ice. She returns the orb and scepter hurriedly to the bishop and puts her gloves back on.

At the coronation ball, Anna and Elsa share their first words face-to-face in many years. At first things appear to be going well, and then Elsa is asked by the duke of Weselton to dance. The duke is a buffoon, but an important trading partner. Elsa declines and has Anna go in her place.

After dancing with the duke Anna takes the floor with Hans, who dances beautifully, and then they go off to talk. Hans tells how he is the youngest of 13 brothers, and as the two talk further, they seem to have much in common. Hans soon proposes to Anna, and she eagerly agrees.

Returning to the ballroom, they ask Elsa to bless the marriage, but Elsa grows distraught and will not agree. She asks the guests to leave, setting Anna off on a tirade at her sister, who now not only seems distant emotionally, but also seems intent on keeping her from happiness.

Unable to contain her emotions, Elsa makes a violent sweep with her arm, causing a barrier of sharp icicles to appear. Shocked at the room's reaction to her powers, Elsa rushes from the room, through the city, and across the waters of the fjord, where her feet cause ice to form. She flees far into the mountains, leaving winter in her wake.

Anna calls after her sister, but as she, Hans, and the other guests watch, the waters of the fjords completely ice over, and the air takes on an icy chill.

The Duke of Weselton fears that Elsa is an evil sorceress (it's starting to snow) and wants to hunt her down, but Anna proposes a solution: she will find her sister, and get her to stop the snow and ice. Leaving Hans in charge of the kingdom, she takes off on horseback as the snow intensifies.

Meanwhile, Elsa has found her way to a high precipice on the kingdom's North Mountain. It is here she realizes that far away from what she was taught, being on her own, she can begin to control her powers! She constructs an elaborate ice palace, changes her confining wardrobe into a shimmering dress, and vows to stay in seclusion, where she feels she can be herself, and harm no one else.

Anna's pursuit is hindered when her horse is spooked and rushes off. Noticing some smoke nearby, she finds a small trading post run by a man named Oaken .The trading post has very little winter gear (it's supposed to be the off season). As she is about to leave, a mountain man named Kristoff appears, wanting to buy supplies. (It's the ice-cutter boy, all grown up.) When the topic turns to the weather, Kristoff says the cold seems to be coming from the North Mountain. Kristoff and Oaken have an altercation over the drastic increase in the prices of the items Kristoff needs, and Oaken throws Kristoff out into the snow.

Kristoff and his reindeer Sven take refuge in a barn on Oaken's property, but are soon met by Anna, who has bought Kristoff's supplies for him, on condition he take her up the North Mountain immediately.

Kristoff eventually agrees, and the two head off into the night, Sven pulling the sled. As the discussion turns to Anna and her sister, Anna explains about her whirlwind engagement, which causes Kristoff to question the wisdom of getting engaged to someone she met that day. However, the sled is soon surrounded by wolves. They escape by leaping a chasm, but lose the sled. Kristoff is at first upset that his sled is gone, but is willing to help Anna keep going, worried for her safety. Anna promises she will replace the sled.

After some wandering, the two encounter a beautiful frosted glen and a talking snowman named Olaf. Anna recognizes Olaf's design as being similar to one Elsa made when they were young. Anna and Kristoff tell how they want to find Elsa to bring back summer, and Olaf suddenly grows excited; it's his dream to see what summer is like. The two do not reveal what summer will mean for him, but follow him as he leads them to Elsa's ice palace.

Meanwhile in the city, where Hans is providing shelter and help for Arendelle's people, Anna's horse returns, riderless. Hans asks for volunteers to join him in bringing Anna back. The Duke of Weselton volunteers his two bodyguards, and secretly tells them to take care of Elsa if they should encounter her.

At the Ice Palace, Anna asks Elsa to reverse the artificial winter. Elsa is surprised to learn that her entire kingdom is frozen, and Anna is surprised in turn to learn that Elsa doesn't know how to stop it. But Anna insists her sister's powers are no reason why they should be so distant. However, Elsa flashes back to their childhood and grows scared, demanding Anna leave.

Elsa retreats to the upper portion of the palace, and Anna follows her, pleading with her sister that they can solve this problem together. But Elsa grows so upset that she unleashes an icy chill, of which a portion strikes Anna in her heart.

Realizing she has hurt her sister again, but desperate to be left alone so she won't be able to do it any more, Elsa creates an enormous ice creature, Marshmallow. It chases Anna, Kristoff, and Olaf out of the palace. After their escape, Kristoff notices that Anna's hair has started to turn white. Fearful that she may be injured, Kristoff takes her to his family...who happen to be a group of rock trolls -- the same ones that saved Anna many years before. Kristoff explains that as he had no family at a young age, the trolls took him and Sven in.

The trolls are overjoyed to meet Anna, and at first they eagerly believe that she is Kristoff's girlfriend. However, he tells them that she is injured and needs their assistance. Just as he did years before, Pabbie comes forward and examines Anna, but concludes that this time her sister's powers struck her in the heart. Pabbie cannot save her; Anna's heart has begun to freeze. Pabbie says "an act of true love can melt a frozen heart." Anna quickly tells Kristoff that Hans can surely help, and they take off for Arendelle.

Meanwhile, Hans and his party have reached Elsa's palace. At first menaced by her snowman bodyguard Marshmallow, the duke's bodyguards charge into the palace and corner Elsa. As they attempt to kill her with crossbows, she begs them to leave her alone, but they continue to attack her. She threatens to kill them, trapping one with icicles and fending the other off before Hans intervenes. Then one of the bodyguards sends an icy chandelier crashing down, knocking her out.

Elsa awakens in a prison cell in Arendelle, her hands chained and encased in steel mitts. As she looks out over the frozen kingdom, Hans appears, telling Elsa that Anna has not returned, and pleads with her to stop the winter. Elsa claims she can't, and must be let go to keep others from being harmed.

Meanwhile, Kristoff and Sven arrive at the castle. Anna's condition has grown worse, a chill coursing through her, and more of her hair has turned white. Several of the castle staff escort her in; she looks back as Kristoff and Sven leave. Anna is brought to Hans and tells him that he has to kiss her in order to save her.

The castle staff in the room quickly leave to give them privacy. Hans places Anna in a chair, leans in as if to kiss her... and says "if only there was someone here who loved you!" As Anna looks at him in shock, Hans explains that as the youngest of 13 brothers, he had no chance at claiming his family's throne, so he went looking for a royal family he could marry into. Unable to get to Elsa, he made Anna's acquaintance and played on her naivete. He intended to marry her before causing some form of "accident" for Elsa that would clear his path to the throne.

However, given Anna's current condition, he plans to simply let her frozen heart overcome her, then kill Elsa, ending the eternal winter. Anna tries to stop Hans, but he extinguishes the fire in the nearby fireplace before locking her in the room. It is then that Anna collapses, her hair now completely white.

Hans goes to speak with the duke of Weselton and several other dignitaries. He claims that Elsa has caused Anna to freeze to death, but before she died he and Anna recited their wedding vows. This apparently is enough to give him full authority to declare Elsa guilty of treason and sentence her to death.

The palace guards go to Elsa's cell, but are detained when a wall of the cell collapses, and it is shown that Elsa has escaped into the cold.

Meanwhile, far from Arendelle, Kristoff and Sven are trekking away when Sven urges Kristoff to go back. Kristoff claims he has no need to, but as they look back at Arendelle, a mysterious swirling cloud of snow begins to engulf the kingdom. The two then take off towards the growing danger.

Olaf has managed to find Anna in the locked room, and seeing her freezing, quickly lights a fire in the fireplace. Anna explains that Hans wasn't her true love, and that Olaf should leave or he'll melt. However, the little snowman says he will not leave her side until he finds an act of true love that can save her. As they talk, Olaf recalls how Kristoff did so much to get her back to save her, when the wind blows a window open. Olaf goes to close it, but in the distance he sees Kristoff and Sven charging towards them.

This gives Anna hope. She realizes that they're in love: maybe Kristoff can save her. Olaf helps her up, but in the hallway, ice springs up to block their path. Going out a window, the two slide down the castle's steep roofs. Anna attempts to make her way across the icy fjord, with Olaf close behind. However, as the wind picks up, Olaf is blown away, and Anna finds her hands beginning to turn to ice! Even so, she continues to move forward, calling out Kristoff's name.

Meanwhile, Hans has found Elsa wandering the ice of the fjord. Thinking he's come for her, Elsa tells him to leave her alone, and take care of Anna. Hans lies and says that Anna was killed by Elsa's magic. The pain of this causes Elsa to collapse, the snow in the air suddenly hanging in stillness.

The clearing of the whiteout enables Kristoff to see Anna, and he runs to her, but as Anna looks around, she sees Hans about to stab Elsa. Even with her own life at stake, Anna rushes in front of Hans, blocking the knife. As she does so, her frozen heart finally consumes her, turning her into a statue of ice, and shattering Hans' blade.

Upon seeing Anna turned to ice, Elsa breaks down in tears, hugging her sister. No one is sure what to say, when Anna's icy form begins to change and gain color, and she returns to normal! Anna broke her own spell: saving Elsa was an act of true love.

It is then that Elsa realizes what can end the winter: love. And with this realization, she dissipates the ice and snow, and summer returns to the kingdom. Olaf is found, and Elsa forms a small "flurry" above his head, which lets him survive the summer heat.

In the aftermath, Hans is taken back to his kingdom by another of the royal guests, who promise to see he is punished for his crimes against the royal family of Arendelle. The duke of Weselton is as hotheaded as ever, and given his attitude, it is decreed that trade between Arendelle and Weselton shall be severed.

Meanwhile, Anna makes good on her promise and replaces Kristoff's sled. She also makes him the castle's official ice deliverer. Kristoff is so grateful that he kisses her.

Having come to grips with her powers and learning they can be a blessing and not a curse, Elsa uses them to create a wintry spectacle in the summer sky. She also turns the castle's courtyard into an ice rink, where she informs Anna that the gates to the castle will never be closed again. With the city's people in attendance, the sisters skate around the rink, happy that they are finally together again.

Who’s actress that i love in the movie ?

Princess Anna

Princess Anna of Arendelle is the protagonist in animated feature film Frozen. She is the spunky, fearless and innocently-awkward younger sister of the powerful Snow Queen Elsa and embarks on a perilous journey to save her kingdom from an eternal winter. Anna is more daring than graceful and, at times, can act before she thinks. But she's also the most optimistic and caring person you'll ever meet. can be rather impulsive, but holds a lot of innocence to her, nonetheless. Anna is also a pure, far from weak, optimistic, awkward and far from elegant. That the reason why i love this character more than elsa. 

Why English is important for my major??

English is an international language that became standard throughout the world. Why is it important? not only in accounting majors is needed but all over majors i think. English majors are mandatory standards that must be mastered. Would be a plus proficient in the English language if we work in the company later, especially in  big corporate companies in Indonesia which does have outside investors that automatically requires us proficient in using English conversation. When we are going to work as an accountant sometimes we will find the superiors in company were foreigners and obliges us to communicate in a foreign language.  There for english language is important. English is also often used as the language that used in the financial statements of banks are published to the public. If we can to practise English language then we’ll know what the contents of those statements. Not only that, all of helper components in tasks such as accounting software are already using English language. In order to assist in understanding of using the software, the user should also have to be at least proficient in English. That's why English is important for this majors. All a student must be able to master the English language at least.

So the conclusion is the relationship with the English language accounting majors were very influential and important because English is an international language and standard language that must be mastered by many audiences. because it is mandatory for us as an accounting student in learning the English language to make it easier, because we will be faced with foreign investors who are using English as a conversation, and  it also helps us in completing the work that most software have been facilitated with English language.

WHAT WILL I DO AFTER GRADUATION ? ?

After I graduated from college , I would do things that were definitely looking for a job . I actually take the majors that do not represent what I want to do for my future . I chose this course because job prospects in the future is good . Being a career woman in big company is a biggest dreams of my parents , although I wanted too but the real thing I want to do is not just that . I really like to draw or scatch, design clothes with my own character, my own tastes. Just to make any sketch, a person or even draw a simple design what in my mind is makes me feel happy , and see the results in scratches, its make me feel glade, can’t be desribe. either from deep down I wanted to be a designer or entrepreneur after graduation , because I prefer to work without coercion from anyone , and do what I want according to my own willing without having comply with the orders. It was more fun because of what we do according to what we like . The result would be even better because it did without any coercion . But I know that all is not easy , it needs efforts and hard work , especially if it starts from 0 . Should be efforts to promote what we do , consider a variety of things ranging from the market , we want to achieve profits , until the capital we should spend , to fail or not if such behavior in promoting the products that we made . It all must be considered. And there are many risks that we need to review again . Therefore all should consider . Because I am a person who does not like taking risks too much , I 've been thinking the first year graduated, I will be working in a company, so  collected the money as much as i can, and I will try to do business . All everything is going well .

So the conclusion after my graduation is  I will be working in a company as a career woman , and after having enough money I will try to realize my dream . hope everything is going well. Ameen J