28 November 2013

UU Kode Etik Profesi Akuntan Publik Dalam Menghadapi Era IFRS



Kode Etik Profesi Akuntan Publik (sebelumnya disebut Aturan Etika Kompartemen Akuntan Publik) adalah aturan etika yang harus diterapkan oleh anggota Institut Akuntan Publik Indonesia atau IAPI (sebelumnya Ikatan Akuntan Indonesia - Kompartemen Akuntan Publik atau IAI-KAP) dan staf profesional (baik yang anggota IAPI maupun yang bukan anggota IAPI) yang bekerja pada satu Kantor Akuntan Publik (KAP).

Standar Profesional Akuntan Publik (disingkat SPAP) adalah kodifikasi berbagai pernyataan standar teknis yang merupakan panduan dalam memberikan jasa bagi akuntan publik di Indonesia. SPAP dikeluarkan oleh Dewan Standar Profesional Akuntan Publik Institut Akuntan Publik Indonesia (DSPAP IAPI).
Standar-standar yang tercakup dalam SPAP adalah:
  1. Standar Auditing
  2. Standar Atestasi
  3. Standar Jasa Akuntansi dan Review
  4. Standar Jasa Konsultansi
  5. Standar Pengendalian Mutu

Gambaran Umum UU NO.5 TAHUN 2011

UU ini pertama kali disahkan oleh Presiden kita Bapak Susilo Bambang Yudhoyono pada tanggal 3 Mei 2011.   UU ini terdiri dari 62 pasal yg dibagi kedalam 16 bab yg mengatur dari hak & kewajiban, perijinan Akuntan Publik , kerja sama Akuntan Publik,"SANKSI ADMINISTRATIF". Dalam UU ini sanksi-sanksi yang diberlakukannya semakin ketat dan jelas.

Tujuan dari UU Akuntan Publik ini adalah untuk melindungi kepentingan publik, mendukung perekonomian yg sehat, efisien, dan transparansi, memelihara integritas profesi AP, meningkatkan kompetensi dan kualitas profesi AP, melindungi kepentingan profesi AP sesuai dengan standard dan kode etik profesi.

Beberapa point hal baru antara lain: terkait jasa (pasal 3), proses menjadi AP & perijinan AP (pasal 5&6), rotasi audit (pasal 4), AP asing (pasal 7), Bentuk usaha AP (pasal 12), Rekan non AP (pasal 14-16), Pihak terasosiasi (pasal 29 & 52), KPAP (komite profesi akuntan publik) (pasal 45-48), OAI (organisasi audit Indonesia) (pasal 33-34), Kewenangan APAP (asosiasi profesi akuntan publik) (pasal 43-44), Tanggung jawab KAPA/OAA (pasal 38-40), Jenis sanksi administrasi (pasal 53), dan Sanksi pidana (pasal 55-57).

Berikut adalah link yang menjelaskan uraian UU NO.5 TAHUN 2011 mengenai AKUNTAN PUBLIK .
http://www.setjen.depkeu.go.id/download/ppajp/UUNo5Tahun2011tentangAkuntanPublik.pdf


Tantangan Akuntan Publik dalam Menghadapi Konvergensi IFRS dan Era Globalisasi



Banyak sisi pandang yang dapat kita analisis saat disahkannya UU No.5 Tahun 2011 oleh Presiden SBY. Pokok bahasan yang paling sering dibicarkan saat ini secara umum untuk Negara Indonesia dan khususnya untuk Tenaga ahli Akuntan Publik di Indonesia,  adalah menghadapi Konvergensi atau adopsi standar keuangan yang baru dari PSAK menjadi IFRS.

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi berkualitas tinggi dan kerangka akuntasi berbasiskan prinsip yang meliputi penilaian profesional yang kuat dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu, dan akuntansi terkait transaksi tersebut. Dengan demikian, pengguna laporan keuangan dapat dengan mudah membandingkan informasi keuangan entitas antar negara di berbagai belahan dunia.

Dampaknya, dengan mengadopsi IFRS berarti mengadopsi bahasa pelaporan keuangan global yang akan membuat suatu perusahaan dapat dimengerti oleh pasar global. Suatu perusahaan akan memiliki daya saing yang lebih besar ketika mengadopsi IFRS dalam laporan keuangannya. Tidak mengherankan, banyak perusahaan yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global.


Negara kita Indonesia, konvergensi IFRS dengan Pedoman Standar Akuntansi Keuangan (PSAK) merupakan hal yang sangat penting untuk menjamin daya saing nasional. Perubahan tata cara pelaporan keuangan dari Generally Accepted Accounting Principles (GAAP), PSAK, atau lainnya ke IFRS berdampak sangat luas. IFRS akan menjadi aspek kompetensi wajib-baru bagi akuntan publik, penilai (appraiser), akuntan manajemen, regulator dan akuntan pendidik.

Setelah uraian diatas bagaimana Indonesia mengkonvergensi IFRS, mari kita lihat dari sisi lain bagaimana kondisi tenaga akuntan Indonesia dalam menghadapi perubahan PSAK menjadi IFRS.
Liberalisasi jasa akuntan se-ASEAN dalam kerangka AFTA 2015, tampaknya bukanlah masalah enteng bagi keprofesian. Persaingan ketat dengan akuntan-akuntan negara tentangga pada medan tersebut, baukanlah persoalan mudah, bila merujuk posisi kekuatan dalam peta ASEAN. Kita masih kalah dari segi jumlah. Tak sedikit pula yang menyangsikan kualitas kompetensi akuntan Indonesia bila dibandingkan dengan akuntan-akuntan dari Malaysia, Singapura, dan Filipina.

Data Jumlah Akuntan ASEAN tahun 2010 di masing-masing negara menyebutkan, yang menjadi anggota IAI hampir 10.000. Hal ini jauh tertinggal dengan Malaysia (27.292), Filipina (21.599), Singapura (23.262), dan Thaiand (51.737). Berdasarkan data Pusat Pembinaan Akuntan dan Jasa Penilai (PPAJP) Kementerian Keuangan jumlah akuntan publik di Indonesia juga tidak kalah memprihatinkan dibandingkan dengan negara tetangga. Dengan hanya bermodal 1.000 orang akuntan publik pada tahun 2012, Indonesia tertinggal jauh dengan Malaysia (2.500 akuntan publik), Filipina (4.941 akuntan publik), danThailand (6.000 akuntan publik). Padalah Indonesia adalah negara yang besar, dengan perkembangan ekonomi yang mengesankan dan suberdaya alam melimpah, sehingga dibutuhkan banyak akuntan berkualitas untuk mengawal pembangunan ekonomi agar semakin efisien dan efektif dengan kekuatan integritas, transparansi, dan akuntabilitas.

AFTA (ASEAN Free Trade Area) atau yang lebih dikenal dengan perdagangan bebas di Negara ASEAN. Event ini akan dilaksanakan tepatnya ditahun 2015. Menghadapi event ini, Tenaga akuntan Indonesia seperti yang dipaparkan diatas akan mengahdapi tantangan yang cukup berat, hal ini disebabkan karena kualitas dan kesiapan akuntan asing di negara-negara ASEAN sudah lebih memadai, sedangkan negara kita Indonesia masih harus memperbaiki dan memantapkan sektor keprofesian di tingkat nasional. Bila ditahun 2015 Indonesia masih kekurangan tenaga profesi akuntan Publik, maka bukanlah hal yang mustahil posisi ini akan diisi oleh akuntan warga negara asing.

Dalam UU No.5 Tahun 2011 juga sudah dicantumkan secara jelas bahwa profesi Akuntan Publik Asing dapat berkiprah di negara Indonesia berdasarkan ketentuan yang sudah ditetapkan. Andai jumlah Akuntan Publik pun sudah memadai namun tidak diiringi dengan kualitas yang bersaing seperti penguasaan bahasa asing, dan standar akuntansi internasional (IFRS) maka bisa jadi Akuntan Publik dari Indonesia akan kalah bersaing dengan Akuntan Publik asing dari negara-negara ASEAN. Pangsa pasar Indonesia akan banyak dikuasai AP Asing, perusahaan-perusahaan besar akan lebih memilih AP Asing, yang jauh lebih menguasai standar akuntansi internasional dan lebih berkualitas.

Dengan melihat kondisi seperti ini, Indonesia diharapkan mampu mencetak tenaga ahli Akuntan Publik yang lebih matang dan berkualitas. Ditetapkannya UU No.5 Tahun 2011, juga mampu menambah dan melahirkan Akuntan Publik yang bertaraf Internasional, yang mampu menguasai IFRS sebagai standar pelaporan internasional.




Sumber :
http://id.wikipedia.org/wiki/Kode_Etik_Profesi_Akuntan_Publik
http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=373
http://ayucintyavirayasti.blogspot.com/2013/11/uu-no5-tahun-2011-ap-akuntan-publik.html
http://yogi-unitedblog.blogspot.com/2012/11/kode-etik-akuntan.html

29 March 2013

Tugas Bahasa Inggris Bisnis 2 (minggu 4)

Independent writing task.

Should government spend more money on improving road and highways or should government spend more money on improving public transportation (busses, trains, subway) why? use spesifics reasons and details to develop your essay.

MY OPINION


Development of the times causes people to compete with each other to acquire and complete their work. I think 24 hours a day if not enough for people today. For example, in the big cities in Indonesia, a lot of the problems facing the community such as traffic jams caused by too much the number of vehicles on the highway.

Nowadays a lot of people have complained that the congestion that occurs in the city due to the increasing number of vehicles is increasing, such as private vehicles and public transport vehicles. Not to mention the state of the vehicle is less common standards for the operation, such as the lack of good machinery, maintenance, comfort, etc.. Pollution that comes out of the vehicle also smothering and certainly not good for health.

The Jakarta government is now working and find a solution to the problem of congestion is one way by spend more money on improving public transportation such as the train, busway, monorail, subway,  waterway, and many more. Which means of transportation has more value in the eyes of users such circumstances better vehicles, air-conditioned, cheap, fast, clean, safe, comfortable, and orderly
In my opinion, I know the government can not stop growth, but I agree with this way. Because, with the sufficient public transportation, a busy transport users to arrive on time at their destination. And with the expected realization of these ways, people are turning to use public transportation in the city so that congestion can be resolved.

And I hope, if the government has a budget more in this sector, it would be nice if the government uses the funds to repair and maintain the roads and also to the riders should obey with the existing rtraffic laws to create an effective traffic safety and orderliness of driving on the highway.

23 March 2013

Tugas Bahasa Inggris Bisnis 2 (minggu 3)

Independent writing task.

A foreign visitor has only one day to spend in your country. Where should this visitor go on that day? Why? use spesific reasons and examples to support your choice.

MY OPINION


Indonesia is an archipelago that has tens of thousands of islands are very beautiful and attractive. Therefore, Indonesia has a very diverse culture, from Sabang to Merauke. So even with the place of tourism. Each island and city has a unique and almost all their beauty that can captivate the tourists to come to see the beauty of the island or the city. Because Indonesia is made up of islands, many tourist attractions related to the sea and highlight the beauty of the beach and sea. As Raja Ampat, the tourist area on the eastern tip of Indonesia, which has a beautiful beach and ocean were very indulgent eye. Indonesia also has educational tours protected animals in Borneo, Kalimantan, where there are captive orangutans. And if a tourist wants to travel to Indonesia, but only have one day, I recommended he or she go to Bali, Pulau Dewata.

Who is not familiar with Bali? Many foreign tourists who are familiar with Bali, even though they have never visited. Like the name, Island of the Gods, Bali is a paradise for tourists. There we can travel not only enjoy the beauty of nature, but the tourists also get to know and learn the customs and the traditions and culture of the Balinese people. Here are some of the tourist attractions in Bali:
  • Alas Kedaton, touring forest inhabited by hundreds of monkeys and a bunch of big bats.
  • Bali Safari Marine Park, provides a place for wildlife in their natural habitat, which is built with a blend of Balinese culture.
  • Bali Bird Park, is one of the largest bird park in Indonesia.
  • Denpasar, capital of Bali province is & is the center of government activity.
  • Jimbaran beach, attractions and culinary characteristics seefood in Kedonganan.
  • Kuta attractions white sand beaches, surf spots, and the beauty of the sunset.
  • Joger Bali, the place for souvenir shopping, known as the factory of words located in the Kuta area highways.
  • Sukawati, market places selling souvenir / gift at an affordable price.
  • And many more sights of interest to tourists.


I know to go to Bali for just one day is not enough for the tourists, but I just hope the tourists can come another time and get the experience and unforgettable memories about Bali and Indonesia.

19 March 2013

Tugas Bahasa Inggris Bisnis 2 (minggu 2)

Independent writing task

Some people say that computers have made live easier and convenient. Other people say that computers have made live more complex and stressful.

MY OPINION


A computer is a general  purpose device that can be programmed to carry out a finite set of arithmatic or logical operations. Since a sequence of operations can be readily changed, the computer can solve more than one kind of problem.

Nowadays, I think, some people say that the invention of computers is one of the gretest humankind’s invention. However, other people think that computers make their life more complex and stressful. I agree with those people who think that computers brought many benefit in our modern life.

For examples, the company currently uses as input devices in computer operations and as a relating between the inside of the company. And of course this is an advantage for the company because it can shorten the time, cost, effort and work become more effective and efficient so that the company gets a better profit. For the banking sector, the computer is not just a tool, but it can serve as a means of data storage customers and other financial data more quickly and in good order and properly.

And for the student and the community, which the computer is needed. In do the tasks and find information, students can make the computer to supply their income by way of business and selling online. Especially at this time has been very rapid development of computers and advanced. Examples of the latest development of a computer is a computer tabllet which is very helpful in human life. The reason many people choose a tablet computer or laptop is as easy to carry anywhere and its simple and practical.

A little message from me, do not use the computer for too long, because it will cause bad influence to the physical and psychological health. Please use the computer when necessary and with the best.

11 March 2013

Tugas Bahasa Inggris Bisnis 2 (minggu 1)


Nama           : Wildan Anggun Pravitasari
Class            : 3EB03
NPM             : 28210510
Mata Kuliah : Bahasa Inggris Bisnis 2

Independent writing task.

Do you agree or disagree with the following statement?
Grades (marks) encourage students to learn.
Use spesifics reason and examples to support your opinion.

MY OPINION

Humans basically love to be complimented. Praise is a tribute to the man himself. In education, the award given from teachers one of which is called score. Score is a mark given in an exam for a piece of school work. Students need score as an assessment for their capacity at school. Good score are the target, which students have to achieve if they want to step up the higher classes.
This score (marks) which indicates good or bad, dilligent or lazy, smart or not the student, and so much more. So, I agree that it encourages students to learn many lessons.


There are many ways to get that value. There are a good way, but there is also a shortcut. The students know to get a good value and the right course is to study diligently and earnestly and do the tasks set by the teacher. Also practice the problems studied. While a bad way to get a good one is to cheat a friend task.

As small example is when there are exams and teachers provide good value for achievement and effort according to the students, then the students will be motivated to learn something new. Good grades provide students knowledge. Grades evaluate one's capacity and perform one's attitude towards studying. Obviously, if a student has low grades, it means he or she might not understand the lessons. Therefore, he needs to chance the way he studies so that he enable to understand lessons and master concrete knowledge next time. 

The conclusion, value or grades or marks is a very encourage students to learn if its given on objective scale because value is a process of learning and can be measured by students' ability to receive and study material provided by the teacher.