SK Standar Profesi Jasa Akuntansi

SK DPN dengan Nomor: KEP-09-A/SK/DPN/IAI/IV/2014 Tentang Standar Profesi Jasa Akuntansi dan Standar pengendalian Mutu Bagi Kantor Jasa Akuntansi Berdasarkan International Standard On Quality Control And Related Services IFAC.

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Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:23:57
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  • m.sardjono.hadidjaja@gmail.com

Bagian 8 Clearly, financial statement totals are indecipherable aggregations of numbers reflecting various attributes, all expressed in a murky mixture of different original monetary units that aren’t adjusted for inflation. This atrocious gobbledygook can never be fully useful for any rational purposes, period. Professional accountants and the academics defend the Balance Sheet and Income Statement as unconsciously fraudulent Financial Statements. In this chance I propose we have to combat the fraud by substituting the Balance Sheet, Income Statement, Statement of Cash Flow and Statement of Equity Changes with the true easy made global comprehensive financial statement.


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:23:15
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  • m.sardjono.hadidjaja@gmail.com

Bagian 7 • Manufactured inventory — lower of cost or market, where cost is an impenetrable amalgam of allocated numbers based on predictions and assumptions. • Investments in stock — market value or a bizarre equity method accumulation. • Investments in bonds — cost, amortized cost or permanently impaired market value. • Property & plant — depreciated book value based on predictions, unless impaired. • Land — cost, unless impaired. • Leased assets — zero, depreciated book value or (coming soon) the balance of the lease liability. • Intangibles — zero, cost, allocated residual of an acquired company’s purchase price or amortized book value, unless impaired.


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:22:37
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  • m.sardjono.hadidjaja@gmail.com

Bagian 6 Professor Paul B.W. Miller and Paul R. Bahnson in the article of The AccountingToday on March 01, 2017 wrote as follows: DEBUNKING MYTH NO. 12 “Existing generally accepted accounting principles are cost-based.”This myth has survived despite the plain truth that few balance sheet items are actually carried at cost. The rest are reported at other amounts, including market and cobbled-together numbers that people carelessly call “cost.” This list of assets and their reported attributes debunks the myth: • Cash — market value (at current exchange rates). • Receivables — undiscounted predicted net realizable value. • Purchased inventory — lower of cost or market, where cost depends on an assumed physical flow.


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:21:55
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  • m.sardjono.hadidjaja@gmail.com

Bagian 5 In the mathematics there is an assumption of the addition process that:”The sum of two numbers is a unique numbers” and ”If equal number be added to equal number the sums are equal number” (Harry Waldo Kuhn & James Hanry Weaver, 1935) For example: 5 plus 3 its sum is 8 . In the mathematics, the operation of addition needs the uniquiness of property (Harry Waldo Kuhn & James Hanry Weaver, 1935) as Keedy said”the essential property of operation is the uniquiness” (Mervin L. Keedy, 1965). As we know that in the Balance Sheet (Statement of financial position), it only makes the addition of the value of all assets regardless the property of the respective type of assets, it cannot proofed its mathematical truth and it is represents a mathematical failure. This mathematical failure happened in the Income Statement too. Professor Revsine said that: income is an artifact.(Revsine, Lawrence, 1971).


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:19:56
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  • m.sardjono.hadidjaja@gmail.com

Bagian 4 The Anti Fraud Collaboration (Collaboration) discovered challenges that accounting areas that are highly subjective and complex also are prone to fraud, errors, and breakdowns in internal controls. As we know that the core aspect of accounting is Financial Statements. Do professional accountants realize that in 1977, the accounting professor George J. Staubus said:"The failure of the sum to represent a measure of the value of the whole firm (additivity failure) is a limitation of the accounting that we do not know how to overcome. (Staubus,1977)


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 13:19:14
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  • m.sardjono.hadidjaja@gmail.com

Bagian 3 Untuk memahami usulan saya mengenai penggantian laporan keuangan yang ada selama ini dengan laporan keuangan yang baru, ada baiknya saya copykan e-mail saya kepada The Anti Fraud Collaboration sebagai berikut: Addressing Challenges for Highly Subjective and Complex Accounting Areas Sardjono Hadidjaja m.sardjono.hadidjaja@gmail.com 10:08 PM (13 hours ago) to: info@antifraudcollaboration.org cc: fitrixx x@yahoo.com, <kixxx@yahoo.com>, Sri xxxxxx <sri.xxxxxxxx@gmail.com> bcc: zaxxxxxx <zxxxxxx@yahoo.com>, banxxxxxxxxx@gmail.com Dear Mr. and Ms. Steering Committee This is my concerned since I studied Accounting in the Faculty of Economics major in Accounting of the University of Indonesia. Please find my feedback to the Anti-Fraud Collaboration from the deep of my heart. How can professional accountants combat even control the fraud in the Capital Market and the Economy?


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 11:24:01
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  • m.sardjono.hadidjaja@gmail.com

Komentar bagian 2: Saya mengharapkan IAI dapat menjadi pelopor penemu pengganti laporan keuangan - Neraca, Laporan Perhitungan Laba/Rugi, Laporan Arus Kas dan Laporan Perubahan Ekuitas dengan suatu Laporan Keuangan yang benar dan mudah dibuatnya secara komprehensif dan dapat diterapkan diseluruh dunia (global). IASB dan FEE sangat mengharapkan adanya bentuk laporan keuangan yang baru untuk masa depan. Saya mengajak IAI menyusul gerakan pembaruan yang sudah dimulai oleh IASB dan FEE untuk menginovasi laporan keuangan yang ada selama ini dan mengganti dengan yang baru yang jauh dari subjektivitas , mudah dibuatnya dan yang bersifat komprehensif serta dapat diterapkan diseluruh dunia.


Muhammad Sardjono Hadidjaja

  • 21 Maret 2017 11:22:25
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  • m.sardjono.hadidjaja@gmail.com

Komentar bagian 1: Saya prihatin dengan kiprah IAI yang tidak memberikan komentar terhadap exposure drafts (ED) dari berbagai lembaga regulasi akuntan international melainkan hanya menerapkan hasil akhir dari ED satu tahun kemudian. Hal ini mungkin karena para akuntan profesional IAI terlalu sibuk dengan pekerjaan rutin, tidak ada yang mendedikasikan dirinya sebagai pemikir konsep-konsep akuntansi atau IAI tidak dapat memberikan kesejehtaraan yang mencukupi bagi para akuntan yang ingin mendedikasikan dirinya sebagai pemikir konsep-konsep akuntansi atau memang hanya mengekor lembaga regulasi akuntan international saja.


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