kode etik akuntan publik

UU ini pertama kali disahkan oleh Presiden kita BapakSusilo 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.

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 pasal-pasal pada UU No. 5 Tahun 2011 yang mendukung perizinan akuntan publik asing untuk bekerja di Indonesia :

Pasal 1

(1)  Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang - Undang ini.

(2) Akuntan Publik Asing adalah warga negara asing yang telah memperoleh izin berdasarkan hukum di negara yang bersangkutan untuk memberikan jasa sekurang - kurangnya jasa audit atas informasi keuangan historis.

Pasal 7

(1)   Akuntan Publik Asing dapat mengajukan permohonan izin Akuntan

Publik kepada Menteri apabila telah ada perjanjian saling pengakuan

antara Pemerintah Indonesia dan pemerintah negara dari Akuntan

Publik Asing tersebut.

(3)   Akuntan Publik Asing yang telah memiliki izin Akuntan Publik tunduk pada Undang - Undang ini.

(4) Ketentuan lebih lanjut mengenai persyaratan dan tata cara permohonan izin Akuntan Publik Asing menjadi Akuntan Publik sebagaimana dimaksud pada ayat (2) diatur dalam Peraturan Menteri.

Pasal 17

(1)    KAP yang mempekerjakan tenaga kerja profesional asing harus sesuai

dengan ketentuan peraturan perundang-undangan di bidang

ketenagakerjaan.

(2)   Komposisi tenaga kerja profesional asing yang dipekerjakan pada KAP

paling banyak 1/10 (satu per sepuluh) dari seluruh tenaga kerja

profesional untuk masing-masing tingkat jabatan pada KAP yang

bersangkutan.

Berdasarkan Pasal di atas jelas sekali bahwa peraturan di Indonesia membuka ruang bagi akuntan publik asing untuk memperoleh izin untuk menjual jasa audit di Indonesia dan akan menyebabkan persaingan yang lebih luas serta sulit bagi akuntan publik dalam negeri.

Tujuan dari UU Akuntan Publik ini adalah

·        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.

International Financial Reporting Standards ( IFRS ) yang dirancang sebagai bahasa global umum untuk urusan bisnis sehingga rekening perusahaan dapat dimengerti dan dapat dibandingkan melintasi batas internasional

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi yang memberikan penekanan pada penilaian (revaluation) profesional dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu. Dengan demikian, pengguna laporan keuangan dapat dengan mudah membandingkan informasi keuangan entitas antar negara di berbagai belahan dunia.

Saat ini banyak negara-negara di Eropa, Asia, Afrika, Oseania dan Amerika yang menerapkan IFRS. Standar akuntansi internasional (International Accounting Standards/IAS) di susun oleh 4 organisasi utama dunia ,yaitu Badan Standar Akuntansi Internasional (IASB),Komisi Masyarakat Eropa (EC), Organisasi Internasional Pasar Modal (IOSOC) dan Federasi Akuntansi Internasional (IFAC).

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. Dengan demikian Dengan kesiapan adopsi IFRS sebagai standar akuntansi global yang tunggal, perusahaan Indonesia akan siap dan mampu untuk bertransaksi, termasuk merger dan akuisisi lintas Negara.

Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia.

Kode Etik Ikatan Akuntansi Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.

1.      Prinsip Pertama - Tanggung jawab profesi 
Bahwa akuntan di dalam melaksanakan tanggungjawabnya sebagai profesional harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya. Sebagai profesional, anggota mempunyai peran penting dalam masyarakat.

2.      Prinsip kedua - Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.

3.      Prinsip ketiga - Integritas

mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa.

4.      Prinsip keempat – obyektivitas

Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Apapun jasa dan kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara obyektivitas.

5.      Prinsip kelima - Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan. Kompetensi menunjukkan terdapatnya pencapaian dan pemeliharaan suatu tingkat pemahaman dan pengetahuan yang memungkinkan seorang anggota untuk memberikan jasa dengan kemudahan dan kecerdikan. 

6.     Prinsip keenam – Kerahasiaan

Akuntan harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.

7.     Prinsip ketujuh - Perilaku profesional
Akuntan sebagai seorang profesional dituntut untuk berperilaku konsisten selaras dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesinya.

8.     Prinsip kedelapan - Standar teknis
Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia. Internasional Federation of Accountants, badan pengatur, dan pengaturan perundang-undangan yang relevan.

How Man of Steel Inspires, Even as It Divides

There’s something oddly fascinating to me about the volume of passionate online discussion over the climax of Man of Steel. (This would be the part where I tell you that, if you haven’t seen Man of Steel and want to stay unaware of how the movie’s big climactic battle ends, you should probably stop reading right now.)
That discussion — or, to be more accurate, the one dominant complaint from a sizable and vocal contingent of Superman fans (that others have attempted to counter, to little effect) — centers around the fact that (again, spoilers) Superman, in order to win his battle with Zod, breaks the villain’s neck. This one action, in many people’s eyes, invalidates, in any and all ways, the entirety of Man of Steel as a Superman story, never mind as a good Superman story.
The thinking behind those complaints is somewhat absolutist. Superman never, ever kills, goes their argument, no matter the circumstance. In fact, the entire point of Superman is that he always finds a way to avoid that solution. As a longtime fan of the character, I definitely find myself drawn toward that idea, if only because it fits so well with the notion that Superman is, at his core, a kids’ character who, in addition to his superpowers, can personify that kind of rigid moral code.
And yet, I’m also drawn toward the explanation offered by filmmakers that, as Man of Steel is an origin story for Superman, and the killing here — presented, at least in their eyes, as something unavoidable in order to prevent further destruction and threat to human life — acts as the origin of Superman’s decision to never (again) take a life. In that Man of Steel’s Superman is clearly aimed at older viewers — the movie is rated PG-13, after all — the idea that there’s actually some reason (and experience) behind Superman’s strict moral code beyond “That’s not what I do” makes sense to me. And it places the new Man of Steel at the center of the cinematic trend toward angst-ridden, flawed heroes in a way that a traditional Superman could never have managed.
Beyond the substance of the debate, just the fact that there’s been any sense of discussion about a summer-blockbuster movie’s morality or plot at all (beyond pointing out the various ways in which it doesn’t make sense, of course) feels like something of a rarity, but what’s particularly fascinating about this to me is that, instead of simply writing off the finale as a bad decision or laziness — certainly, I don’t think Man of Steel really sells the idea that Superman had no other choice than to kill Zod — there’s the sense among those aggrieved that the character himself has been betrayed by this movie in some way.
I’m reminded of the controversy that erupted in comic-book circles earlier this year when DC Comics announced that Orson Scott Card was to co-write a story launching a new Superman series. Fans responded with horror at the idea that such a well-known opponent of gay rights and gay marriage would be allowed to write Superman, even going so far as to organize a petition to have him removed from the story. (In the end, the artist of the story stepped away from the project because of the negative publicity it had attracted, effectively leaving the project in limbo.)
That Superman story wouldn’t have been Card’s first comic-book work, however. A few years earlier, he had written two well-promoted Iron Man series for competitor Marvel Comics without attracting anywhere near as much outrage. This seeming discrepancy was explained away by some saying that Superman stood for compassion, tolerance and fairness in a way that no other superhero did, and was therefore more needing of curation that kept the character away from such bigotry and small-mindedness.
Seeing the upset in response to Man of Steel, that idea sticks with me. Superman holds a strange place in the hearts of many, it seems; he may be a fictional character, but he’s nonetheless someone that we look up to and expect more from than we do other such unreal constructs. We want him to represent something purer than other characters — an ideal for us to aspire to, perhaps. More than record-breaking opening weekends, more than the response from critics or anything about the actual movie itself, that’s what Man of Steel has done for Superman: reminded us how important he is as an idea and inspiration to us, even 75 years into his career.

sumber: www.time.com

commentar:

moments this holiday, Indonesia lot of hollywood movies shown, as is evident by the many Hollywood films that draw one of them is in the title supermen "play of steel" This makes a huge interest of every society diIndonesia
 

proved after the launch of the film, people throng to watch this film, this is one proof of this highly anticipated movie series in all circles indonesia, tap the question whether the impact of the films from overseas who enter Indonesia? the impact of the film is not overly negative impact but all this must be followed by the development of the film will teach a person to do good.

PARAGRAPH GENERALIZATION

PARAGRAPH GENERALIZATION

 
Generalization paragraph is a paragraph whose content draw conclusions based on the data in accordance with the facts.
Paragraph of this generalization is one of the paragraphs in which the inductive inductive paragraph is structured to follow the pattern of inductive reasoning. This paragraph is written in a manner outlining some explanatory sentences containing facts, evidence, examples, or illustrations as empirical data that is specific to the paragraph beginning and ending with the main sentence as the conclusion of a special nature. Generalization paragraph is structured in a way as to present some explanatory sentences are specific reasons to take a general conclusion at the end of the paragraph as the main sentence.
 

Example sentence:
"Director Mustafa Abubakar PT.MUSIK JAYA estimate that component shortages in some areas PICK UP will not interfere with the stock component of national PICK UP. In fact, the import plan 2007 will be postponed to 2008 due to production of domestic components PICK UP in the coming months is sufficient. Mustafa explained that the stock component PICK UP in July 2012 as many as 1.63 million components sufficient for the needs of students for 7 months. 1.8 million component procurement plan has been fulfilled this year from 1.64 million component manufacturing plant. Imported components PICK UP 2012 is only 1.4 million components, fewer imports 400,000 component of the plan in 2012. Thus, the national reserve components are still able to meet the needs of students and not to worry about until the end of 2012 "

Golden Replica of Lionel Messi’s Left Foot to Go on Sale

He’s already been the recipient of the Golden Boot but now Lionel Messi has a golden foot.
The 25-year-old soccer phenom, who plies his trade for Barcelona and Argentina, has had a pure gold replica of his left foot unveiled in Tokyo, and it goes on sale this Thursday. It has been created by the jeweller Ginza Tanaka, and is valued at a not inconsiderable $5.25 million (which doesn’t remotely resemble what the true worth of his left peg would actually cost should he ever leave Barcelona). Tanaka, according to the BBC, wanted to celebrate the man voted the world’s best soccer player for the past four years in a row. “We loved the sound of making the ‘golden left foot,’ and it being gold, it was our goal to make the project of recreating Messi’s left foot a reality,” said Masakazu Tanaka, president of the company behind the foot
Messi’s foot was cast at the end of 2012 and some of the proceeds will go to his foundation, and help children in areas affected by Japan’s natural disasters in 2011. Messi’s brother, Rodrigo, attended the unveiling, and said, “It’s exceptional, you can see each line on the foot.” As for the man himself, in a video message, Messi said that “I’m honored to have my foot recreated in pure gold.” The sculpture weighs 25kg and is 25cm tall and 28cm wide.
Considering that Messi is viewed by many as – ahem – a 24-carat genius, it might not be a surprise to learn that there are a couple of other pieces inspired by the player on offer. His golden footprint is available for $95,000, and the “Golden Foot Mini” – half as big as the main foot – is up for grabs at $42,000. Clearly, Messi remains the gold standard on or off the field.

sumber:www.time.com

commentar:

wow, this is very unusual for someone of my classmates lionel messi in addition to getting a lot of awards that balloon d'or and the highest goal scorer lionel messi also dinobatkankan to make replicas of his gold is quite remarkable.
 

lionel messi though that still is very talented young players at the age is evidenced by the many awards he earned all of it obtained a very young age, I think it all had to be appreciated like that influential world-class players in the world.

 

possible with the golden foot replica lionel messi can help those most in need, in my opinion lionel messi is a figure of a very care to children in need, lionel messi also known as a unicef ​​ambassador

Retirement for Alex Ferguson, the World’s Most Successful Football Manager

Emotions ran as high as if someone had died. On May 8, minutes after Alex Ferguson, the brilliant, pugnacious, seemingly indefatigable manager of Manchester United confirmed his plans to retire later this month, tributes squeezed out breaking news and flooded Twitter. Paul Ince, a former Manchester United midfielder and current manager of the second-tier team  again. Two weeks ago he was talking about staying on for another two years, so it’s a massive, massive shock.If not all Britons will be sorry to see the back of the 71-year-old Scot whose success doomed so many supporters of rival teams to disappointment, Ferguson’s departure leaves United with a problem. During his 26-year tenure at the club, Fergie, as fans and foes know him, steered the Red Devils (ditto) to 38 trophies: 13 domestic league championships – including the 2012/13 season, which his side won with ease – five FA Cups, four League Cups (unlike the FA Cup, amateur sides aren’t allowed to enter the League Cup) and two Champions League crowns, which sees the best teams from across Europe compete. The next manager has huge boots to fill, and a passionate, worldwide fan base braced against a dip in form and bound to measure any successor against Fergie. He’ll remain a director of the club and a looming presence for whomever proves brave — perhaps foolish — enough to follow him. Front-runners for the job are thought to include a fellow Scot, and manager of nearby team Everton, David Moyes, who is the bookmakers’ favorite, and the Real Madrid boss, Jose Mourinho. “The special one,” as Mourinho christened himself in an interview during his time as manager of Chelsea, is tipped to leave Madrid at the end of this season.

sumber : www.time.com

commentar:

 

I think as a manchester united fan I am very thankful to sir alex ferguson big enough for their dedication to the team manchester united, this dedication is shown by bringing manchester united for the twentieth time not only that, fergie sir alex ferguson designation to also introduce to world that manchester united are a great team to be reckoned with in the world for the opponent.
 

manchester united are very fortunate to be trained by sir alex ferguson is evident with the glory that is obtained each season, thank you sir alex ferguson for their dedication and experience that has been given.