Pelanggaran Kode Etik Akuntansi

Kasus PT. Great River Internasional Tbk

            PT Great River International merupakan perusahaan pakaian jadi berkualitas tinggi dan terkemuka di Indonesia. Kasus pelangaran kode etik  ini bermula pada tahun 2002, PT. Great River International mulai mengalami kesulitan keuangan dengan mengajukan permohonan Penundaan Kewajiban Pembayaran Utang (PKPU) ke Pengadilan Niaga.  Lalu pada sekitar bulan Juli hingga September 2004. PT Bank Mandiri telah membeli obligasi PT Great River International, Tbk sebesar Rp50 miliar dan memberi fasilitas Kredit Investasi; Kredit Modal Kerja; dan Non Cash Loan kepada PT. Great River Internasional senilai lebih dari Rp265 milyar yang diduga mengandung unsur melawan hukum karena obligasi tersebut default dan kreditnya macet. Obligasi tersebut saat ini berstatus default atau gagal, sedangkan kreditnya macet. Pembelian obligasi dan pemberian kredit itu diduga kuat melawan hokum.

            Menurut Bapepam-LK terdapat indikasi penipuan dalam penyajian laporan keuangan. Pasalnya, mereka menemukan kelebihan pencatatan atau overstatement penyajian  account  penjualan dan piutang dalam laporan tersebut. Kelebihan itu berupa penambahan aktiva tetap dan penggunaan dana hasil emisi obligasi yang tidak ada  pembuktiannya. Sehingga perusahaan tidak dapat membayar utang kepada bank mandiri dan tidak dapat membayar obligasi kepada para investor.

            Kasus ini melibatkan akuntan publik Justinus Aditya Sidharta. Pada Agustus 2006, Bapepam menyidik akuntan publik yang mengaudit laporan  keuangan Great River tahun buku 2003.  Kantor akuntan publik Johan Malonda & Rekan membantah  telah melakukan konspirasi dalam mengaudit laporan keuangan tahunan  Great River. Deputy Managing Director Johan Malonda, Justinus A. Sidharta, menyatakan, selama mengaudit buku Great River, pihaknya tidak  menemukan adanya penggelembungan account penjualan atau penyimpangan  dana obligasi. Namun dia mengakui metode pencatatan akuntansi yang  diterapkan Great River berbeda dengan ketentuan yang ada.

            Menurut Justinus, Great  River banyak menerima order pembuatan pakaian dari luar negeri dengan  bahan baku dari pihak pemesan. Jadi Great River hanya mengeluarkan  ongkos operasi pembuatan pakaianTapi saat pesanan dikirimkan ke luar  negeri, nilai ekspornya dicantumkan dengan menjumlahkan harga bahan  baku, aksesori, ongkos kerja, dan laba perusahaan. Justinus menyatakan model  pencatatan seperti itu bertujuan menghindari dugaan dumping dan sanksi  perpajakan. Dia menduga hal itulah yang menjadi pemicu dugaan  adanya penggelembungan nilai penjualan. Sehingga diinterpretasikan sebagai menyembunyikan informasi secara sengaja.

            Dalam perkembangan kasus selanjutnya, Justinus terbukti melakukan pelanggaran terhadap Standar Profesi Akuntan Publik (SPAP) yang berkaitan dengan laporan audit atas laporan keuangan konsolidasi PT Great River International Tbk (Great River) tahun buku 2003. Oleh karena itu ikatan akuntan Indonesia melalui Surat Keputusan Badan Peradilan Profesi (BPPAP) Nomor 002/VI/SK-BPPAP/VI/2006 membekukan Justinus dari keanggotaan Ikatan Akuntan Indonesia Kompartemen Akuntan Publik. Berdasarkan surat keputusan tersebut pada tanggal 28 november 2006 Menteri Keuangan membekukan izin akuntan publik Justinus Aditya Sidharta selama dua tahun. Selama izinnya dibekukan, Justinus dilarang memberikan jasa atestasi (pernyataan pendapat atau pertimbangan akuntan publik) termasuk audit umum, review, audit kerja dan audit khusus. Dia juga dilarang menjadi pemimpin rekan atau pimpinan cabang kantor akuntan publik. Namun yang bersangkutan tetap bertanggung jawab atas jasa-jasa yang telah diberikan serta wajib memenuhi ketentuan untuk mengikuti pendidikan professional berkelanjutan.

Analisis Kasus dalam pelanggaran prinsip etika akuntansi :

·       Prinsip Tanggung Jawab Profesi 

Pelanggaran  terhadap Standar Profesional Akuntan Publik (SPAP) berkaitan dengan laporan audit atas laporan keuangan konsolidasi PT Great River International Tbk tahun 2003.

·       Prinsip Kepentingan Publik 

Justinus A Sidharta telah melakukan kebohongan publik yang tidak menyampaikan atau melaporkan kondisi keuangan secara jujur. Dibuktikan telah ditemukannya indikasi konspirasi penyajian laporan keuangan PT Great River International

·       Prinsip Integritas 

Selama mengaudit buku Great River pihak Deputy Managing Director Johan Malonda, Junstinus A. Sidharta mengakui metode pencatatan akuntansi yang diterapkan Great River berbeda dengan ketentuan yang ada.

·       Prinsip objektivitas 

Adanya dugaan overstatement penjualan dikarenakan menggunakan metode pencatatan akuntansi yang berbeda.

Quotes Parents~

Quotes

One of the greatest titles in the world is parent, and one of the biggest blessings in the world is to have parents to call mom and dad ~

Parents are the ultimate role models for children. Every word, movement and action has an effect. No other person or outside force has a greater influence on a child than the parent~

So many times, people told me I can't do this or can't do that. My nature is that I don't listen very well. I'm very determined, and I believe in myself. My parents brought me up that way. Thank God for that. I don't let anything stand in my way~

At the end of the day, the most overwhelming key to a child's success is the positive involvement of parents~

Children learn to smile from their parents.

I thank God that I'm a product of my parents. That they infected me with their intelligence and energy for life, with their thirst for knowledge and their love. I'm grateful that I know where I come from.

Lyrics of L – I – E By : EXID With English Transaltion

Lie lie lie lie eh eh

Who are you texting at this time?

cham aneun yeoja dongsaengdeul manhne
You have so many female friends

Go go away away
nae chinguga neol gireseo bwatdae

My friend said she saw you on the street
nega naege jandago han geuttae

When you told me you were sleeping

Go go away
Lie lie lie lie eh eh

honja bang aneseo hancham ulgo itneunde
I was crying for a long time alone in my room

bamsae pulliji anhneun
I can’t feel better all night

gibunttaemune geujigata
I feel so crappy

na eotteokhae eotteokhae
What do I do? What do I do?

dojeohi deoneun chameul su eopneunde
I can’t take it anymore

Baby I know I know I know
ne geojitmal

Your lies
ije nega sum swineun geotdo sirheo
I hate it when you even breathe now

seuchineun geotjocha nan sirheo
I hate it when you even pass me

baby baby know

Baby I know I know
neol saenggakhalsurok deo
The more I think about you

nareul deo michige mandeuneun neoui
It drives me crazier, your

Lie lie lie lie eh eh

deoneun mot sumeo zoomer
Can’t hide anymore, zoomer.

Review Movie : Senior (Runpee)

If you like Thai romance film, Senior aka Runpee is one with some horror element to it.

Besides horror thrills, you get to do some detective work in a Catholic Convent school. This was an interesting genre, human to communicate with spirits. Instead of seeing them, she sniffs them out (like a dog). Her eccentric behaviour (she’s not scared of the ghosts, and doesn’t hide from others the fact that she can communicate with them) made the story interesting. 

With a ghost and human acting as a pair of detective to uncover the mystery of a murder case 50 years ago, I like how the director provide alternative insights as to why ghosts can walk through walls. Here, ghosts can’t actually walk through walls. They can walk to places where there were paths when they were alive. So even if walls were built after they died, they will be still be able to walk through. Human can only see ghosts when they are about to dead.

As the cast were made up of new faces, hence the acting were pretty raw and bad (especially Mon’s good friend Ant (Kaykai Nutticha Namwong). The subplot of bullying in school was run-of-the-mill, and there were times where it felt like Mon was more of going along with Ant’s friendliness where absorbed in her world with her “senior”.

If you are a fan of Thai films, this is probably something that provides some element of surprise. However, if you are going for extreme horror, this might be too mild for you.  ~Tiffanyyong~

How to make Bibimbap ?

Bibimbop literally means mixed rice or mixed meal in Korean. It's a popular meal consisting of a bowl of steamed white rice topped with vegetables, beef, a whole egg, and gochujang (red chili pepper paste). Gochujang is usually served separately to control its spiciness of this rice dish.

RECIPE INGREDIENTS

·       ¼ lb chopped beef (ground beef is acceptable) ·       1 cup bellflower roots (doraji) ·       ½ cup bean sprouts ·       1 lettuce leaf ·       3 shiitake mushrooms ·       1 sheet of vegetable jelly ·       ⅓ carrot ·       1 cucumber ·       1 egg ·       3 cups short-grain rice ·       4 tbsp gochujang (red chili pepper paste) ·       1 tbsp sugar ·       1 tbsp sesame seeds ·       1 tsp sesame oil

COOKING DIRECTIONS

1.      Wash 3 cups of rice, soak for 30 minutes and drain. Put the rice in a thick cooker and add 1 cup of water, then bring them to a boil. After 10-15 minutes boiling, reduce the heat and simmer with the lid on for 5 minutes. Do not lift the lid while cooking. 2.     Season beef and stir-fry lightly until cooked. 3.      Cut cucumbers, carrots and shitake mushrooms into match stick size and shred bellflower roots (doraji) and lettuce leaf. Squeeze out excess water and sprinkle them with salt (not including lettuce leaf). 4.    Add 1 tsp of sesame oil to hot frying pan and stir-fry the cucumber quickly so the color stays vivid. Spread them on a big plate to cool. Add more sesame oil, then stir-fry bellflower roots, carrots, and mushrooms consecutively. 5.      Place cooked rice in a deep dish and add the prepared ingredients on top of the rice (*for hot stone dolsot bibimbop, heat the stone pot until hot enough to burn the fingers and coat 2 tsp of sesame oil. Place the rice sizzling right into the hot stone pot). 6.     Fry an egg sunny-side-up in a frying pan and place it on top of the dish (*for hot stone dolsot bibimbop, place the raw egg on the side of the hot pot so it can slightly cook). 7.      To make seasoned gochujang paste, combine gochujang, sugar, sesame seeds and sesame oil. Mix all ingredients well. 8.      Add seasoned gochujang to taste and mix it thoroughly with rice and vegetables before eating.