REVIEW UNDANG-UNDANG TENTANG KODE ETIK AKUNTAN PUBLIK DALAM MENGHADAPI ERA IFRS

UNDANG-UNDANG REPUBLIK INDONESIA

NOMOR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK

Review UU nomor 5 tahun 2011 tentang kode etik akuntan publik dalam menghadapi IFRS

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. International Financial Reporting Standard (IFRS) merupakan standar yang dibuat oleh International Accounting Standards Boards (IASB) dengan tujuan memberikan kumpulan standar penyusunan laporan keuangan perusahaan di seluruh dunia. Standar ini muncul akibat tuntutan globalisasi yang mengharuskan para pelaku bisnis di suatu Negara ikut serta dalam bisnis lintas negara. Untuk itu diperlukan suatu standar internasional yang berlaku sama di semua Negara untuk memudahkan proses rekonsiliasi bisnis. Perbedaan utama standar internasional ini dengan standar yang berlaku di Indonesia terletak pada penerapan revaluation model, yaitu kemungkinkan penilaian aktiva menggunakan nilai wajar, sehingga laporan keuangan disajikan dengan basis ‘true and fair‘. 

 

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). Indonesia yang tadinya berkiblat pada standar akuntansi keluaran FASB (Amerika), mau tidak mau harus beralih dan ikut serta menerapkan IFRS karena tuntutan bisnis global. Mengadopsi IFRS berarti menggunakan bahasa pelaporan keuangan global, yang akan membuat perusahaan bisa dimengerti oleh pasar dunia (global market). Firma akuntansi big four mengatakan bahwa banyak klien mereka yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global. Dengan kesiapan adopsi IFRS sebagai standar akuntansi global yang tunggal, perusahaan Indonesia akan siap dan mampu untuk bertransaksi, termasuk merger dan akuisisi lintas Negara.

Menghadapi MEA ( Masyarakat Ekonomi Asean ) dan Pasar bebas AFTA pada tahun 2015 mendatang, para akuntan publik di indonesia secara tidak langsung harus mengikuti standar laporan keuangan IFRS. Apalagi Undang-Undang No.5 Tentang Akuntan Publik memang sudah nyata-nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah nasional. 

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.

Secara tidak langsung, kondisi seperti ini bisa membuat akuntan Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia tentunya akan lebih memilih untuk merekrut akuntan asing yg sudah lebih dulu paham tentang standard IFRS.

Dengan demikian, Akuntan Publik dalam negeri dituntut untuk senantiasa meningkatkan kompetensi dan profesionalisme serta pengetahuannya tentang standar yang ditetapkan oleh IFRS agar dapat memenuhi kebutuhan pengguna jasa dan mengemban kepercayaan publik dan dapat bertahan serta bersaing dengan Akuntan Publik Asing.

Sumber :

http://www.setjen.depkeu.go.id/download/ppajp/UUNo5Tahun2011tentangAkuntanPublik.pdf

http://madewahyudisubrata.blogspot.com/2012/11/ifrs-dan-konvergensi-ifrs-di-indonesia.html

Do Warming Before Exercising

Exercise involving the movement of muscles, joints and bones in considerable intensity. By warming the blood sport that is rich in nutrients and oxygen will flow to the muscles that are ready to be driven heavier work. While the utility or benefits of exercise itself is to strengthen the muscles, bones, heart, lungs and the circulation of blood. Heating or warming up can be done without the help of any tools and without costs, ie with light jogging, light aerobics, jog in place, and others. Enough until our bodies sweat, feel the heat and feel quite warm-approximately five to fifteen minutes can be followed by stretching of muscles or stretching for a few minutes so that the muscles more flexible use later.

After warming up to make a little sweat, then followed by muscle stretching or strenching. Both heating and stretching should be done in a lightweight and low capacity not too excessive. If done can lead to excessive joint injuries. Do not let the sport has not been feeling weary or tired heavy. If it is done properly, the body will be ready to carry out sports activities. Then work out with joyous feelings without coercion and forget about all the problems that exist.

Without warming up enough before doing sports activities are the dominant moving a muscle, joint and bone injuries can result in muscle and joint injuries. Of course the injury would greatly interfere with the activity and may be very painful so it needs further medical treatment. Can be shaped muscle sprain injury, sprains, muscle cramps, muscle pain, and so on.

So, I think it's good exercise before doing our first warm up good and proper. To reduce risk of injury that could make us sick because of a sprained muscle. Regular exercise is good for the body in running a healthy lifestyle.

Sources:

http://www.tulangsendisehat.com/detail-article/Manfaat-Pemanasan-dan-Peregangan-Sebelum-Olahraga

Benefits of Vitamins For Healthy Body

Vitamins are organic compounds the amine group of small molecular weight which has a vital role in the metabolism of every organism, which can not be produced by the body. Usefulness of this vitamin plays a major role in every body's metabolic processes. So if we humans do not get this one intake, animals and other living creatures will not be able to perform activities of life and can lead to vitamin deficiencies and increase the chances of disease and risk factors in our body. Another function that is not less important vitamin that is, keep in shape, the aging process, and also serves to accelerate the healing process.
There are many different types of vitamins that we know. And from a wide variety of vitamins contain many elements that are beneficial to the health of our bodies. Among the types of vitamins are Vitamin A, B, C, D, E, and vitamin K.

The following are the types of vitamins and health benefits for the body:

• Vitamin A

Benefits of vitamin A is to maintain the health of the eye (sight), to prevent infection, to help to maintain a healthy body.

• Vitamin B

Usability and avail of these B vitamins assist in the process of development of the child. Role in strengthening bones and teeth, increase the body's immunity, sufficient intake of vitamin B and both would be beneficial for the body to be able to ward off disease virus attacks.

• Vitamin C

Function of vitamin C which strengthens bones and teeth, as a shaper and pengekal kalogen, an antioxidant that is very good for the body, and helps maintain the growth and repair damaged tissues.

• Vitamin D

Parts of the body most affected by this vitamin is bone. This substance can help the metabolism of calcium and bone mineralization. Skin cells will soon produce vitamin D when exposed to sunlight (ultraviolet rays).

• Vitamin E

Health benefits of vitamin E for, among others, is for prevention of skin diseases, useful to close the wound and prevent / treat infertility / difficult pregnancy.

• Vitamin K

Its function is to accelerate the process of blood clotting when there is injury to the useful parts of our body and also in order to improve the composition of bone growth.

Therefore, make it a habit from now to consume a lot of vegetables and fruits or if necessary vitamin supplements such as multivitamin drink, vegetables and fruits are very good especially for the children who are growing that the body be healthy and protected from various kinds disease.

So, I think in maintaining a healthy body needed a good vitamin function. Much more was taking vitamins to keep the body healthy and fresh and supplied with sufficient exercise to maintain a healthy body in a healthy running lifestyle.

Sources:

http://id.wikipedia.org/wiki/Vitamin

http://www.safiyhati.com/2013/05/vitamin-dan-manfaatnya.html

http://sehatalami99.blogspot.com/2013/03/fungsi-vitamin.html

Benefits of Eating Pure Water Uses

We will know a part of a healthy lifestyle is by doing regular exercise and regular rest periods to obtain adequate sleep, and do not forget to also run to a healthy diet and do not forget to consume lots of water. There are several benefits of water is for fitness and health of our bodies. 
Here is a part of the usability benefits of consuming water in ample portions and good among which are:

1. Cleanse the digestive system

drink warm water in the morning after you wake up, because the warm water you drink the poison and debris buildup in the body's metabolism and digestive system will be wasted, so that your body will be healthy and fit every day.

2. Remove toxins from the body

Water plays a role in filtering toxins are excreted through urine. Severe conditions will also lead to kidney stones and kidney failure.

3. Making More Fresh Body

Dehydration or lack of fluids is a major cause of fatigue that occurs throughout the day. If fatigue is perceived as the urge to take a nap, try drinking a glass of water. Drinking enough water will make the work better, at least could not find it hard to concentrate prevent running jobs and daily routines.

4. Helps Prevent Stroke And Heart Disease

With drinking water, fluid intake can help expedite the circulatory system and respiratory system. In addition, the oxygen that enters the body and circulated more runs with better aided by the incoming fluid. Cause of stroke and heart is basically due to blood viscosity so that the water will help at all.

5. Improve sharpness of the brain

The brain requires a lot of oxygen in order to function at optimum levels. By drinking lots of water, you can ensure that the brain needs are met.

That's an example of some of the usability benefits of consuming water for our bodies. Because a lot of benefit from the benefits of water.

So, in my opinion should be the one to consume a lot more water because a lot of content that can be given manfat if we consume water compared with fresh drinks colored drinks. We must always maintain the health of our bodies by consuming water because a lot of content that benefits both for the body if we regularly consume water with a good dose.


Sources:

http://portalkesehatanku.blogspot.com/2013/05/manfaat-air-putih-bagi-kesehatan.html

http://infolabel.blogspot.com/2013/04/6-manfaat-air-putih-bagi-kesehatan-tubuh.html