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Hasil Pencarian

Ditemukan 4 dokumen yang sesuai dengan query
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Udjang Sulaksana
Jakarta: Fakultas Ekonomi Universitas Indonesia, 1987
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Tubagus Chaerul Amachi
"ABSTRAK
Penelitian ini bertujuan menganalisis kebijakan disektor Akuntan Publik UU No 5 tahun 2011 tertanggal 3 Mei, terkait aspek perumusan undang undang dan perumusan masalah yang ada. Dari sisi proses berarti pengkajian setelah dirumuskan untuk pertimbangan reformasi. Masalah dalam penelitian ini dilihat dari perspektif prinsip good governance. Penelitian dilakukan dengan metode kualitatif, wawancara mendasarkan sampel keterwakilan (purposive sampling), yang diperlukan adalah keterwakilan substansi dari data dan informasi yang terkait, diskusi terfokus dan data sekunder.
Hasil penelitian menunjukan bahwa pengaturan undang undang akuntan publik merupakan kebijakan yang timpang, karena sisi utamanya yaitu tentang pelaporan keuangan belum diatur dalam undang undang. Dari sisi waktu dan biaya penyusunan undang undang tidak efisien karena hasilnya tidak banyak perubahan dari peraturan sebelumnya, dan tanpa memperhatikan masalah yang melanggar prinsip Good governance yang selama ini terjadi di profesi AP. Adanya kelemahan dalam undang undang seperti : Terlalu banyak juklak yang harus dikeluarkan; adanya multi tafsir dan kontradiksi antar pasal; ada pengaturan yang tidak perlu antara lain : larangan dan juga pengecualian yang tidak sesuai dan penggunaan istilah klien yang tidak tepat, merupakan kelemahan dari undang undang tersebut. Yang sangat disayangkan kebijakan dalam undang undang selain telah disebutkan diatas juga tidak menjawab kebutuhan profesi agar ada badan konsil yang menangani secara independen kebutuhan profesi yaitu dalam: penyusunan standar (standard setting); praktek AP palsu; hubungan dengan stake holder dan regulator, dalam upaya pengembangan penggunaan profesi.
Pengaturan yang tidak efektif dan masih berlanjut dalam UU baru secara implicit menyatakan bahwa masalah tersebut tidak diperhatikan dalam perumusan undang undang. Selanjutnya penelitian ini memberikan rekomendasi : Pengaturan sebaiknya disesuaikan dengan keadaan di Indonesia, untuk profesi AP diperlukan adanya badan Konsil AP, yang tidak membebani APBN. Badan tersebut bertugas dalam pengembangan usaha antara lain : beraktifitas pengembangan usaha menyadarkan transparansi pihak pembuat laporan keuangan, standar setting, bekerjasama dengan Badan Pengawas. Ketidakseimbangan dalam pengaturan yaitu, belum ada undang undang tentang penyusunan laporan keuangan, harus segera diatasi . Sebaiknya PPAJP dibubarkan, dalam arti kedudukannya tidak berada dibawah Sekretariat Jenderal yang secara struktur organisasi berfungsi menangani masalah intern suatu Kementerian. Pengaturan pelaksanaan dalam bentuk Peraturan Pemerintah, maupun Peraturan Menteri Keuangan mengarah untuk lebih melepaskan dan memberikan kepercayaan kepada AP, dengan memperhatikan prinsip Good Governance. Model dalam upaya perumusan undang undang masih menggunakan model Elite, yang intinya masih penguasa yang merumuskan.

ABSTRACT
This research aims to analyze the policies in the sector of Certified Public Accountants Law No. 5 of 2011 dated May 3, related to aspects of the formulation of laws and of the problem. Of the process, the review was performed after formulated for the reform consideration. The problem in this study was viewed from the perspective of good governance principles. The study was conducted with qualitative methods, interviews were based on sample representativeness (purposive sampling), in which the representation of the substance of the data and related information, the discussion focused and secondary data.
The results showed that laws setting a public accountant is a lame policy, because the primary is on financial reporting has not been regulated in the Act. In terms of preparation time and cost inefficient laws because the results were not many changes from previous regulations, and without regard to the problems that violate the principles of good governance that has been happening in the profession. Weaknesses in laws such as: too many of the guidelines to be issued, the existence of multiple interpretations and contradictions between chapters, there is a setting that does not need to include i.e.: prohibitions and exceptions that are not appropriate and the use of an inappropriate term client. There are other policies than mentioned above also does not address the needs of the profession, they are agencies that deal with the council as an independent profession which is needed in: the preparation of standards; (standard setting); the practice of fake AP; relationships with stakeholders, and regulators in an effort to the development of professional use. Ineffective arrangements are still continuing in the new law implicitly states that the problem was not considered in the formulation of laws.
It recommends further research: setting should be adjusted to the situation in Indonesia, it is necessary for the profession AP the Council bodies, which do not burden the state budget. The agency is in charge of business development, among others, to make understand the transparency of the makers of financial statements, standard setting, in cooperation with the Board of Supervisors. Imbalance in the regulation, no laws on the preparation of financial statements, must be addressed immediately. PPAJP should be dissolved, in the sense of his position are not under the General Secretariat of the structure of organizations dealing with the internal functioning of a ministry. Implementation arrangements in Government Regulation or Regulation of Minister of Finance shall lead to further release and give credence to the AP, by observing the principles of Good Governance. Model formulation of laws in an effort to still use the Elite models, which in essence is still the ruler who formulated."
Depok: 2012
D1326
UI - Disertasi Open  Universitas Indonesia Library
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Saragih, Rudy Hedianthon
"Chapter I : AN OUT LINE 1.1 Back ground of study, 1). It is realized the important of J Internal Auditor roles in the company. 2) Internal Auditor is a potential Job. 1.2 Formulating Problem; 1) How Internal Auditor can detect the defficiencies in the firm, 2) IIow far 1nternal Auditor contribution in making efficiency and effectiveness to the firm. ; 1.3 The Study Objectives 1) To Observe the Internal Auditor roles at PT XYZ 2) To see How far Internal Auditor making PT XYZ efficient and effective. 3) To prove how important internal audit in the company. Chapter II : BASIC THEORIES Audi ting, there are three kind of auditing according to Institute of Internal Auditor, 1) FINANCIAL AUDITING, it is historically oriented, independent evaluation performanced by internal or external auditor for the purpose of attesting to the fairness,accuracy, and reliability of the financial data. 2) OPERATIONAL AUDITING, it is a future oriented, independent and system evaluation performed by Internal Auditor for management of the organizational acti vi ties and controlled top, middle, and lower level management for the purpose of improving organizational profitability anag increasing attainment for other organizational objecti vgi ties, achievement of program purposes, social objectives, and employee development. 3) MANAGEMENT AUDITING, it is a future oriented independent and systematic evaluation of the activities of all level menagement performed by the internal auditor for the purpose of improving organizational profi tabili ty through improvement in the management function, achievement of program purposes, social objectives and employee development. So in this paper, it is stess to roles of internal auditor as an independent appraisal which employer of the firm to serve. members of management in the effective discharge of their I.' responsibli ties by furnishing them with analysis, ยท appraisals, recomendation, especially in the case lapping. In this chapter also detailed the metodology of audit approach, such as mekanism of audit. ' It is include make audit objecti ve and audit program, held interview, and mel<.anism of audit. Chapter . III : ORGANIZATION STUCTURE PT. XYZ In this chapter detailed about back groun of the company, includes organization structure, history of the company, core business and accounting flow of the company."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1993
S18453
UI - Skripsi Membership  Universitas Indonesia Library
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Ng, Stephanie
"A CPA exam guide written specifically for international students The US CPA qualification exam is the most popular professional accounting qualification not just in the United States, but around the world as well. As international testing centers open across the globe, increasing numbers of non-American students are taking the exam, but lack a study resource written specifically for them. Author Stephanie Ng passed the exam in less than a year and operates a popular exam test-prep website at IPassTheCPAExam.com. In How to Pass the CPA Exam, Ng explains her techniques and study."
Singapore: John Wiley & Sons, 2013
657 STE h (1)
Buku Teks  Universitas Indonesia Library