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Kejayaan Negeri Kejayaan Akuntan Profesional Kejayaan Negeri KEJAYAAN AKUNTAN PROFESIONAL KEJAYAAN NEGERI KEJAYAAN AKUNTAN PROFESIONAL KEJAYAAN NEGERI KETUA IAI Prof. Soemardjo Tjitrosidojo 1957 - 1963 Lahir: Boyolali, 17 Oktober 1919 Pendidikan: Van Accountants (NIVA) Amsterdam Radius Prawiro Jabatan Terakhir: Anggota BPK 1963 - 1986 Register Akuntan No. A-2 Lahir: Yogyakarta, 29 Juni 1928 Subekti Ismaun Pendidikan: Jurusan Akuntansi FE UI 1986 - 1994 Jabatan Terakhir: MENKOEKUIN Katjep Abdoelkadir Register Akuntan No. D-64 Lahir: Yogyakarta, 14 Mei 1939 1994 Pendidikan: Jurusan Akuntansi FE UI Jabatan Terakhir: Dirut Bapindo Lahir: Pemalang, 1 Februari 1949 Register Akuntan No. D-183 Pendidikan: Jurusan Akuntansi FE UI & Program Doktor di Texas A & M Amerika Jabatan Terakhir: Direktur Universitas Trilogi Register Akuntan No. D-119/RNA 2 4 DARI MASA KE MASA Prof. Mardiasmo 2010 - Sekarang Lahir: Solo, 10 Mei 1958 Pendidikan: Jurusan Akuntansi FE UGM Ahmadi Hadibroto & University of Birmingham UK 2002 - 2010 Jabatan Terakhir: Wamenkeu RI Register Akuntan No. D-2950/RNA 16 Lahir: Medan, 23 Oktober 1949 Zaenal Soedjais Pendidikan: Jurusan Akuntansi FE UI 1998 - 2002 Soedarjono & University of Toledo OHIO USA 1994 - 1998 Lahir: Cirebon, 10 Agustus 1942 Jabatan Terakhir: Board Member IFAC Pendidikan: Jurusan Akuntansi FE UGM Register Akuntan No. D-1828/RNA 10 Lahir: Salatiga, 5 April 1939 & University of Southern California USA Pendidikan: Jurusan Akuntansi FE UI Jabatan Terakhir: Dirut PT. Pusri Jabatan Terakhir: Kepala BPKP Pusat Register Akuntan No. D-383 Register Akuntan No. D-187/RNA 1 ILUSTRASI: AJA M. ZUHRI 5 60 TAHUN IAI 1957-2017 UNTUKMU, AKUNTAN PROFESIONAL INDONESIA KETUA DEWAN PENGURUS NASIONAL IAI 6 7 60 TAHUN IAI 1957-2017 PENGEMBANGAN INSTITUSI BERDIRINYA IAI 1981 - 2002 23 DESEMBER 1957 Profesi di Pusaran Pembangunan Masa Awal 23 Desember 1957 Hal 32 Pembukaan Pasar Modal Prakarsa Pendirian IAI di Hindia Belanda Hal 18 Hal 14 Lahirnya Manajemen Eksekutif & SAK UU 34/1954, Landasan Hal 39 Hukum Profesi Akuntan Hal 16 1971 2002 1957 1981 2011 PENGUATAN INTEGRITAS 2002-2011 PERIODE PEMBELAJARAN 1971 - 1980 Grha Akuntan, IAI Memastikan Kompetensi Pusat Organisasi IAI Akuntan Profesional Indonesia PAI & NPA, Melalui Sertifikasi & PPL IAI untuk Mendorong Hal 46 Pasar Modal Indonesia Hal 50 Hal 22 Konvergensi IFRS di Indonesia, Sumbangsih IAI bagi Kerjasama Kelembagaan untuk Keberlanjutan Ekonomi Bangsa Penguatan Nilai-Nilai Keprofesian Hal 48 Hal 62 8 TOREHAN TINTA EMAS KEJAYAAN AKUNTAN PROFESIONAL KEJAYAAN NEGERI KEJAYAAN AKUNTAN PROFESIONAL KEJAYAAN NEGERI 2012 - SEKARANG Kejayaan Akuntan Profesional Menjaga Profesionalisme IAI For Society Kejayaan Negeri Akuntan Hal 90 Hal 66 Hal 69 2014 2017 201 2 201 6 Hal 70 Hal 85 Hal 77 9 60 TAHUN IAI 1957-2017 1957 1970 1971 1980 1981 2001 2002 2011 BERDIRINYA IAI 23 DESEMBER 1957 TUDJUAN PENDIRIAN IAI 1. Membimbing perkembangan akuntansi serta mempertinggi mutu pendidikan akuntan. 2. Mempertinggi mutu pekerdjaan akuntan. PASAL 3 AKTA PENDIRIAN IAI Pengurus: Ketua: Prof. Soemardjo Tjitrosidojo Panitera: Drs. Go Tie Siem, Bendahara: Drs. Basuki T. Siddharta Komisaris: Drs. Tan Tong Joe dan Drs. Hendra Darmawan Anggota pendiri lainnya adalah Prof. Aboetari Tio Po Tjang Tan Eng Oen Tang Siu Tjhan Liem Kwie Liang The Tik Kim Drs. B.P Hoetapea Drs. Soedarmin Drs. Kho Tjien Hong 12 MUKADIMAH ahwa Pembangunan Nasional Indonesia bertujuan untuk mewujudkan suatu masyarakat adil dan makmur yang merata material dan spiritual berdasarkan Pancasila dan UUD B1945, maka adalah kewajiban bagi setiap warga negara Indonesia untuk berdarmabakti sesuai dengan profesi dan keah lian masing-masing dalam Pembangunan Nasional. Bahwa pembinaan dan pengembangan profesi akuntan akan meningkatkan pengabdian profesi ini dalam Pembangunan Nasional yang pada hakekatnya adalah Pembangunan Manusia Indonesia seutuhnya dan Pembangunan Masya rakat Indonesia. Bahwa dalam rangka pembinaan tersebut perlu adanya wadah yang mewakili profesi akuntan secara keseluruhan, menetapkan standar kualitas, mengembangkan dan menegak- kan kode etik, memelihara martabat dan kehormatan, membina moral dan integritas yang tinggi, menciptakan kepercayaan atas hasil kerja akuntan, dan wadah untuk komunikasi, konsultasi, koordinasi serta usaha-usaha bersama lain yang diperlukan. Menyadari akan hal-hal tersebut di atas, maka dengan rahmat Tuhan Yang Maha Esa para akuntan Indonesia bersatu dalam wadah organisasi yang berpedoman pada ketentuan- ketentuan yang tertuang dalam Anggaran Dasar Ikatan Akuntan Indonesia. Anggaran Dasar Ikatan Akuntan Indonesia 13 60 TAHUN IAI 1957-2017 MASA AWAL Pembukaan Pasar Modal di Hindia Belanda ahun 1912 merupakan tahun yang bersejarah di Hindia TBelanda, pembukaan pasar modal! Sebuah peluang yang membuka kesempatan semakin banyak orang untuk terlibat kepa- da akses permodalan. Pasar mo- dal pertama diresmikan di ibukota Batavia, de ngan nama Amster- damse Effectenbeurs. Berbagai instrumen finansial diperdagang- Pusat kegiatan keu a- kan di bursa efek ini, termasuk ng an di zaman kolonial obligasi yang salah satu nya turut di kawasan kota tua membiayai pembangunan tram di Jakarta, yang menjadi ibukota. rasi di Indonesia adalah Frese & bagi pe nerapan praktik akuntansi tempat berlangsungnya Sejak itu dunia akuntansi di Hin- Hogeweg yang mulai beroperasi bernama Reglement van Arbeid aktivitas pasar modal dia Belanda mengalami perkem- tahun 1918, enam tahun sejak pasar (Regulation of Work) serta terma- Hindia Belanda pada tahun 1912. bangan yang cukup menjanji- modal di Batavia mulai berdiri. suk di dalamnya goed koopmans- kan. Pendidikan akuntansi mulai Di negeri Belanda, hingga gebruik (good business practice) diperkenalkan di Indonesia, seiring tahun 1950 terjadi kemajuan pesat untuk mengatur laporan keuang- dengan berkembangnya jasa- dalam akuntansi serta profesi an. Peraturan ini diterbitkan oleh jasa akuntansi dan pembukuan. akuntan dalam kegiatan pere- sebuah organisasi profesi akuntan Jasa-jasa ini dikerjakan di berbagai konomian sehari-hari. Belanda Belanda yang sudah berdiri sejak kantor akuntan. Kantor akuntan telah berhasil mengembangkan tahun 1895, bernama Nederlands Belanda pertama yang berope- peraturan- peraturan sederhana Instituut van Accountants (NIVA). FOTO: ISTIMEWA FOTO: 14 Kebutuhan Akan Suatu Regulasi Buku itu menyimpan informasi, Keadaan ini berlangsung ber- pada era itu di dalam pelaksanaan tahun-tahun setelah kemerdekaan pemenuhan kebutuhan berbisnis, Indonesia. Situasi ini berkembang terdapat dua jenis kantor dengan menjadi latar utama diterbitkannya praktik yang serupa tapi tak sama Undang-Undang Nomor 34 Tahun roklamasi kemerdekaan yaitu Kantor Akuntan dan Kantor 1954 tentang Pemakaian Gelar Indonesia, 17 Agustus 1945 Administrasi/Pembukuan. Kemiri- Akuntan (“Accontant”). Regulasi Pmenjadi pembuka jalan pan kedua kantor ini mendorong ini digagas oleh Prof. Soemardjo bagi bangsa Indonesia untuk terjadinya penyalahgunaan nama Tjitrosidojo, yang nantinya akan melangkah menuju kemajuannya. kantor akuntan hingga jasa-jasa dikenal sebagai Ketua Ikatan Akun- Suasana rapat di DPR Sayangnya, kolonialisme telah yang bisa diberikan. tan Indonesia yang pertama. dan Konstituante sekitar tahun 1950-an. Di sinilah meninggalkan jejak yang buruk di regulasi dalam bentuk berbagai bidang, termasuk bidang undang-undang disusun. akuntansi. Meskipun begitu, kebu- tuhan akan akuntansi cukup untuk mendorong dasar-dasar ilmu akun- tansi mulai diajarkan pada dekade tersebut. Di sisi lain, kebutuhan akan kejelasan definisi sebuah profesi akuntan dapat diketahui melalui pengamatan sejarah, termasuk dari catatan Jaarboek atau buku tahu- nan tentang Batavia dan sekitar- nya yang terbit sekitar tahun 1927. 15 60 TAHUN IAI 1957-2017 UU 34/1954, LANDASAN yang masih belia, diga wa ngi oleh HUKUM PROFESI orang-orang yang memiliki keah- lian yang tepat untuk itu. AKUNTAN Pekerjaan akuntan mempunyai arti yang selalu bertambah penting emerintah menerbitkan bagi masya rakat dalam beberapa Undang-Undang Nomor 34 dekade sejak akuntansi dikenal PTahun 1954 ten tang Pe- di Indonesia. Hal ini disebabkan makaian Gelar “Akuntan” (“Ac- hubungan ekonomi yang makin contant”) untuk melindungi ijazah sulit, merun cingnya persaingan, akuntan sehingga tidak timbul dan naiknya pajak-pajak pengusa- penyalahgunaan gelar profesi di ha dagang dan kerajinan, sehingga dunia bisnis. makin di rasakan kebutuhan akan Seperti termaktub dalam me- pene ra ngan dan nasihat para ahli mori penjelasan, undang-undang untuk mencapai perbaikan dalam ini terbit dalam rangka melindungi sistem administrasi dan penga- profesi akuntan dalam melakukan wasan atas perusahaan yang lebih pekerjaannya, sekaligus memastikan tepat dalam pelaksanaan azas- entitas dan perekonomian Indonesia azas ekonomi perusahaan. Naskah Undang-Undang Nomor 34 Tahun 1954 yang ditandatangani oleh Wakil Presiden Mohammad Hatta, Menteri Keuangan Ong Eng Die, Menteri Kehakiman Djody Gondoku- sumo, dan Menteri Pendidikan Pengajaran dan Kebudayaan Mohammad Yamin. 16 FOTO: ISTIMEWA FOTO: 17 60 TAHUN IAI 1957-2017 FOTO: ISTIMEWA FOTO: 18 23 DES 1957 PRAKARSA Vereniging Academicsh Govermde Accountants (VAGA). Para akuntan PENDIRIAN IAI Indonesia ini menyadari bukan saja mereka tidak mungkin masuk ke emangat kebangsaan yang kedua perkumpulan itu, tetapi juga menggebu-gebu di kalangan kedua perkumpulan tidak mungkin Sakuntan muda tanah air, memikirkan perkembangan dan menjadi faktor pendorong bediri- pembinaan para akuntan Indonesia. nya Ikatan Akuntan Indonesia (IAI). Setelah melalui tiga kali pertemuan Prof. Soemardjo Tjitrosidojo, Prof. bertempat
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