Kja) & Akuntan Berpraktik

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Kja) & Akuntan Berpraktik KANTOR JASA AKUNTAN (KJA) & AKUNTAN BERPRAKTIK DISUSUN OLEH: IKATAN AKUNTAN INDONESIA (Institute of Indonesia Chartered Accountants) BEKERJASAMA DENGAN: KEMENTERIAN KEUANGAN REPUBLIK INDONESIA Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan DATA PER 31 MARET 2019 COVER (2019, 04 April) CC.indd 3 02/08/19 09.46 COVER (2019, 04 April) CC.indd 4 02/08/19 09.46 KANTOR JASA AKUNTAN (KJA) & AKUNTAN BERPRAKTIK DISUSUN OLEH: IKATAN AKUNTAN INDONESIA (Institute of Indonesia Chartered Accountants) BEKERJASAMA DENGAN: KEMENTERIAN KEUANGAN REPUBLIK INDONESIA Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan DATA PER 31 MARET 2019 NEW FILE 01 Direktori KJA 2019.indd 1 02/08/19 10.36 ii DIREKTORI KJA 2019 NEW FILE 01 Direktori KJA 2019.indd 2 02/08/19 10.36 Pusat Pembinaan Profesi Keuangan Sekretariat Jenderal - Kementerian Keuangan SAMBUTAN KETUA DEWAN PENGURUS NASIONAL IAI Assalamu alaikum wr.wb. Era ekonomi digital telah membuka peluang baru bagi kalangan Usaha Mikro, Kecil, dan Menengah (UMKM), seiring dengan makin menjamurnya pola bisnis peer to peer dan terbukanya pasar yang lebih luas bagi pengusaha UMKM di Indonesia. Jumlah UMKM yang mencapai 90% dari total usaha, dapat berkontribusi makin optimal terhadap pertumbuhan Produk Domestik Bruto, serta penyerapan SDM yang makin intensif. Untuk terus produktif dan berkembang, UMKM membutuhkan akses ke pendanaan dan pasar yang lebih luas. Akuntan Profesional di era ini memiliki kapasitas sebagai penunjuk arah bagaimana sebuah entitas menciptakan nilai dalam jangka pendek, menengah, dan panjang. Lalu pada gilirannya, memastikan bahwa seluruh modal dan kapital, termasuk modal lingkungan, keuangan, SDM, intelektual, dan sosial, dialokasikan secara lebih efisien dan produktif untuk mencapai tujuan. Ikatan Akuntan Indonesia (IAI) sebagai organisasi profesi yang menaungi akuntan di seluruh Indonesia, senantiasa berupaya meningkatkan peran profesi dalam mendukung pencapaian pertumbuhan nasional untuk kesejahteraan rakyat. Untuk mendukung pertumbuhan ekonomi nasional melalui peningkatan kualitas UMKM, IAI telah menerbitkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (SAK EMKM). Selain itu, terbitnya Peraturan Menteri Keuangan (PMK) Nomor 25/PMK.01/2014 tentang Akuntan Beregister Negara yang direvisi oleh PMK Nomor 216/PMK.01/2017 tentang Akuntan Beregister, membuka kesempatan bagi akuntan untuk mendirikan Kantor Jasa Akuntan (KJA). KJA ini akan menjadi ladang amal bagi profesi akuntan, sekaligus menjadi sarana untuk berpartisipasi dalam menumbuhkan perekonomian di seluruh pelosok tanah air. KJA bisa menjadi center of knowledge bagi sektor bisnis, terutama bisnis berskala UMKM yang pertumbuhannya kini diandalkan untuk menjadi penopang ekonomi nasional. IAI bertanggungjawab untuk menjaga profesionalisme Akuntan anggota IAI yang memilki izin pendirian KJA. Bersama regulator, dalam hal ini Pusat Pembinaan Profesi Keuangan (PPPK) Kementerian Keuangan, IAI akan terus memantau aktivitas KJA agar bisa optimal, sekaligus tetap pada parameter yang telah ditetapkan menurut regulasi. Peran Akuntan Anggota IAI yang menjalankan kegiatan profesionalnya melalui KJA semakin dibutuhkan masyarakat. Jumlah Akuntan Anggota IAI yang mendirikan KJA mengalami peningkatan yang signifikan dari waktu ke waktu. IAI telah membentuk Kompartemen Akuntan Kantor Jasa Akuntan (KAKJA) untuk mengakomodir secara khusus akuntan yang berkiprah di sektor ini. DIREKTORI KJA 2019 iii NEW FILE 01 Direktori KJA 2019.indd 3 02/08/19 10.36 Di dalam Prakarsa 6.1 sebagai program umum DPN IAI periode 2018-2022, secara khusus memasukkan Roadmap KJA sebagai salah satu program khusus yang akan dijalankan secara terukur dalam kepengurusan DPN IAI. Di dalam Roadmap KJA ini, diatur langkah-langkah terukur dan berkelanjutan yang akan dijalankan IAI dalam rangka mengembangkan KJA di seluruh Indonesia, dalam rangka memberikan perlindungan optimal bagi pengguna jasa akuntan. KJA memiliki peluang yang sangat lukratif di masa depan, dimana sektor UMKM dan bisnis baru akan menjadi penopang utama perekonomian nasional. Akuntan Berpraktik sebagai center of knowledge, harus mengambil peluang ini sebaik-baiknya, dengan tetap mengedepankan tanggungjawab profesional, integritas, dan nama baik profesi sebagai landasan kerjanya. Akuntan Berpraktik merupakan ujung tombak profesi yang langsung bersentuhan dengan masyarakat dan seluruh stakeholders akuntan. Karena itu Akuntan Berpraktik wajib menaati kode etik, panduan integritas, serta harus menjunjung tinggi nama baik profesi, untuk memastikan masa depan profesi ini. Akuntan Profesional Indonesia harus mengkapitalisasi KJA ini sebagai wahana dalam berkarya secara optimal membangun perekonomian serta mengukuhkan kejayaan Akuntan Profesional demi kejayaan negeri. Wassalam Jakarta, Juli 2019 Prof. Mardiasmo, MBA., PhD., QIA., CFrA., Ak., CA., FCMA., CGMA Ketua DPN IAI iv DIREKTORI KJA 2019 NEW FILE 01 Direktori KJA 2019.indd 4 02/08/19 10.36 Pusat Pembinaan Profesi Keuangan Sekretariat Jenderal - Kementerian Keuangan SAMBUTAN KEPALA PUSAT PEMBINAAN PROFESI KEUANGAN Assalamu’alaikum Wr. Wb., Salam sejahtera bagi kita semua, Puji syukur atas nikmat dan karunia Allah SWT karena dengan rahmat dan pertolongan- Nya penyusunan Buku Direktori Kantor Jasa Akuntan (KJA) Tahun 2019 ini dapat diterbitkan sesuai dengan yang diharapkan. Penerbitan Buku Direktori KJA ini terlaksana atas kerjasama Ikatan Akuntan Indonesia (IAI) dan Pusat Pembinaan Profesi Keuangan (PPPK), Sekretariat Jenderal Kementerian Keuangan. Buku Direktori KJA ini merupakan salah satu upaya IAI dan PPPK dalam rangka penyajian informasi terkait KJA, sehingga dapat menjadi suatu informasi yang berguna dan menjadi sumber referensi bagi pengguna jasa akuntan, terutama di sektor private, perbankan, instansi pemerintahan, UMKM, dan para pengguna lainnya. Adapun informasi yang disajikan dalam Buku Direktori KJA ini adalah mengenai Akuntan Berpraktik dan KJA yang telah mendapatkan izin dari Kementerian Keuangan Republik Indonesia dan telah memenuhi ketentuan sesuai dengan Anggaran Dasar dan Anggaran Rumah Tangga IAI. Berdasarkan data per tanggal 15 Juli 2019, jumlah Akuntan Berpraktik adalah sebanyak 614 orang yang mempunyai atau menjadi rekan pada 564 KJA dan 1 Cabang KJA di seluruh Indonesia. Selain informasi data KJA, Direktori ini juga memuat informasi mengenai jasa-jasa yang diberikan KJA kepada pemangku kepentingan (stakeholders) berdasarkan Peraturan Menteri Keuangan Nomor 216/PMK.01/2017 tentang Akuntan Beregister. Pada akhirnya, kami mengucapkan terima kasih kepada Tim Penyusun baik dari IAI maupun dari PPPK yang telah berupaya menyusun dan menyelesaikan Buku Direktori KJA Tahun 2019 ini. Semoga data dan informasi yang kami sajikan bermanfaat bagi semua pihak, khususnya bagi anggota IAI serta instansi/Lembaga/asosiasi dan masyarakat pengguna jasa Akuntan. Wassalamu’alaikum Wr. Wb. Jakarta, Juli 2019 Firmansyah N. Nazaroedin, Ak, M.Sc, CA Kepala Pusat Pembinaan Profesi Keuangan DIREKTORI KJA 2019 v NEW FILE 01 Direktori KJA 2019.indd 5 02/08/19 10.36 SAMBUTAN KETUA KOMPARTEMEN AKUNTAN KANTOR JASA AKUNTAN IAI (KA KJA IAI) Assalamu alaikum wr.wb. Kompartemen Akuntan Kantor Jasa Akuntan Ikatan Akuntan Indonesia (KA KJA IAI) didirikan untuk menaungi aktivitas seluruh akuntan yang berpraktik di Kantor Jasa Akuntan (KJA) yang tersebar di seluruh Indonesia. Pendirian KJA ini merupakan amanah dari PMK 216/PMK.01/2017 tentang Akuntan Beregister. KAKJA IAI didirikan untuk menaungi aktivitas seluruh akuntan yang berpraktik di KJA yang tersebar di seluruh Indonesia. Sebagai salah satu kompartemen, KA-KJA IAI bertugas untuk meningkatkan profesionalisme Anggota Utama IAI yang memiliki izin pendirian KJA, menjalankan kegiatan profesional, dan fungsi ilmiah. KAKJA juga diwajibkan menyusun dan melaksanakan program kerja Kompartemen yang sejalan dan selaras dengan Prakarsa 6.1 sebagai program umum DPN IAI periode 2018-2022. KAKJA IAI memiliki wewenang, tanggung jawab, dan tata cara keorganisasian yang diatur dalam peraturan organisasi IAI. KAKJA dijalankan oleh Pengurus KAKJA IAI, sementara fungsi administrasi dan operasional KAKJA IAI dilaksanakan oleh Manajemen Eksekutif IAI Pusat. Sebagai bagian dari upaya IAI menyosialisasikan KJA dan memberikan informasi yang transparan kepada stakeholders, sejak tahun 2018 IAI telah menyusun Direktori KJA yang terus di-update secara periodik. Direktori KJA ini akan menjadi panduan bagi calon pengguna jasa akuntan yang ingin mendapatkan jasa optimal dari Akuntan Berpraktik yang memberikan jasanya melalui KJA. Melalui direktori ini, calon pengguna jasa akuntan dan stakeholders lainnya diharapkan dapat semakin mengenal KJA dan memberikan peluang yang lebih besar bagi KJA untuk berkiprah dalam perekonomian Indonesia. Data dalam buku Direktori ini menyajikan jumlah KJA dan akuntan berpraktik per 31 Maret 2019. Salam Profesionalisme Akuntan Wassalam Jakarta, Juli 2019 Dra. Tia Adityasih, SH., MAk., CPA., Ak., CA Ketua KAKJA IAI vi DIREKTORI KJA 2019 NEW FILE 01 Direktori KJA 2019.indd 6 02/08/19 10.36 Pusat Pembinaan Profesi Keuangan Sekretariat Jenderal - Kementerian Keuangan DAFTAR ISI Sambutan Dewan Pengurus Nasional IAI ................................................................................... iii Sambutan Kepala Pusat Pembinaan Profesi Keuangan ........................................................ v Sambutan Ketua IAI Kompartemen Akuntan Kantor Jasa Akuntan (IAI KA-KJA) ....... vi Daftar Isi ................................................................................................................................................
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