ACCOUNTANT & ADVISOR

Financial Clarity
Better-Informed
Decisions

I am Hendrawanto, a Certified Public Accountant and Partner at KAP SHS (Public Accounting Firm Sutrisno Hendrawanto Sukardi & Rekan). Through Audit, Accounting & Tax advisory, I help business owners and management understand the numbers, manage risk, and determine their next steps.

Integrity in analysis.
Clarity in every recommendation.

Hendrawanto, Accountant and Partner at KAP SHS, wearing a suit and red tie
HendrawantoSE., Ak., CA., CLI., CPA., CFI., AseanCPA
PARTNER
KAP SHS
AUDIT Audit & assuranceACCOUNTING Accounting & financial statementsTAX Tax advisory

An Accountant's Perspective
An Auditor's Rigor
A Business Mindset

I help bridge financial information with the real needs of a business. In my roles as accountant, auditor, and advisor, the quality of information and an understanding of context form the foundation of every engagement.

As a Partner at KAP Sutrisno Hendrawanto Sukardi dan Rekan, I prioritize evidence-based analysis, objectivity, and communication that business owners and management teams can readily understand.

Read the Full Professional Profile and Credentials

PARTNER, KAP SHS

KAP Sutrisno Hendrawanto Sukardi dan Rekan

Visit https://kapshs.com/id (opens in a new tab)

02 / AREAS OF EXPERTISE

Three Disciplines
One Focus: Clarity

Professional support tailored to your stage of business, the complexity of your transactions, and the decisions you need to make.

01AuditAudit & assurance. Rigor, objectivity, and quality of evidence.

Audit and assurance engagements conducted through the KAP, with attention to reporting quality, risk of misstatement, sufficiency of evidence, and communication of findings to those charged with governance.

Financial statement auditFinancial reporting reviewControls evaluationCommunication of audit findings
Discuss Audit Needs
02AccountingAccounting & financial statements. Well-organized information. A business that is easier to read.

Preparation and analysis of financial statements, streamlining of bookkeeping processes, and development of accounting systems suited to business needs.

Financial statement preparationPerformance & cash flow analysisAccounting systems & policiesInternal control
Discuss Accounting Needs
03TaxTax advisory. Understand your obligations. Manage risk.

Review of the tax aspects of business activities and transactions, compliance evaluation, and discussion of alternative courses of action consistent with prevailing regulations.

Tax compliance reviewTransaction tax analysisTax planningDocumentation management
Discuss Tax Needs

03 / TRACK RECORD

Cross-Sector Experience
Built Since 2007

A summary of audit engagements, state finance examinations, and investigative engagements. Client logos are shown to illustrate experience; engagement details remain confidential.

18+years in accounting & audit
10+years as a KAP Partner
95+government, BUMD, BLU & private entities audited
20+investigative & financial loss calculation engagements
ENGAGING INSTITUTIONS
  • Emblem of the Audit Board of the Republic of Indonesia (BPK RI)
    BPK RIState financial examination
  • Logo of the Attorney General's Office of the Republic of Indonesia
    Attorney General's Office (Kejaksaan RI)State financial loss calculation
  • Emblem of the Indonesian National Police
    Indonesian National PoliceInvestigations & expert testimony
  • Emblem of the Supreme Court of the Republic of Indonesia
    CourtsExpert testimony at trial

Logos are the property of their respective institutions and are shown to illustrate the types of engagements, not as an endorsement.

CLIENTS WE'VE SERVED

Top row: public sector. Bottom row: private sector. Grouped by industry.

  • Education
  • UIN Syarif Hidayatullah Jakarta logo
  • Universitas Tadulako logo
  • Universitas Sumatera Utara logo
  • Politeknik Penerbangan Indonesia Curug logo
  • Politeknik Penerbangan Makassar logo
  • Politeknik Transportasi Darat Bali logo
  • Politeknik Pelayaran Malahayati Aceh logo
  • Public Healthcare
  • RSUD Kota Tangerang logo
  • RSUD Kabupaten Klungkung, Bali logo
  • RSUD Tobelo, Halmahera Utara logo
  • Puskesmas Salakan, Kab. Banggai Kepulauan logo
  • Puskesmas Lumbi-Lumbia logo
  • BUMN / BUMD
  • PT Dok & Perkapalan Kodja Bahari (Persero) logo
  • PT Pertamina Retail logo
  • Perseroda PITS Kota Tangerang Selatan logo
  • PT Banten Global Development logo
  • PT Jamkrida Kalteng logo
  • Private Hospitals
  • RS Haji Jakarta logo
  • RS YPK Mandiri logo
  • RS Puri Cinere logo
  • RS Keluarga Kita logo
  • SatuMed logo
  • Banking & Cooperatives
  • BPR Darbeni Rizki logo
  • BPR Bank Sulawesi Mandiri logo
  • BPR Bank Niaga Mandiri logo
  • BPRS Mulia Berkah Abadi logo
  • Kopkar Persat logo
  • Private Corporations
  • Bluebird Group logo
  • Lamudi Group logo
  • TaniHub Group logo
  • PT Oto Bid Indonesia logo
  • PT Trinisyah Ersa Pratama logo
  • PT Techno Ryowa Engineering logo
  • PT Indo Nan Pao Resins Chemical logo
  • PT Dowa Group logo
  • New Hope Liuhe logo
  • Concord Tiles logo
  • PT ITLS Indonesia logo
  • PT Leetex Garment Indonesia logo
  • PT Mitrasraya Adhijasa (Jiwasraya Group) logo
  • PT Bringin Karya Sejahtera (BRI Group) logo
STATE FINANCE6 LOCAL GOVERNMENTS

Local Government Financial Statement Audits

Engagements on behalf of BPK RI for city and regency governments in West Java, South Sulawesi, Central Kalimantan, and North Maluku, fiscal years 2015–2021. Served as Team Leader for four of these local governments.

BUMN / BUMD20 ENTITIES

State- & Region-Owned Enterprises

Regional water utilities (PDAM/Perumda), regional development and investment companies, regional credit guarantee companies, energy, shipyards, and energy retail.

BLU / BLUD / PTNBH26 ENTITIES

Public Services, Healthcare & Education

State universities and PTNBH, state Islamic universities, government polytechnics, RSUD/RSUP public hospitals, community health centers (puskesmas), and navigation service units.

PRIVATE SECTOR44+ ENTITIES

Local & Multinational Companies

Hospitality, aviation, transportation, manufacturing and chemicals, renewable energy, construction (joint ventures), technology, hospitals, education, cooperatives, rural banks (BPR), and foundations.

INVESTIGATIONS & EXPERT TESTIMONYCFI

Investigative Audit, State Financial Loss Calculation, and Expert Testimony

Investigative examinations of alleged embezzlement, receivables and payables, and fund management; state financial loss calculation (PKKN) for law enforcement authorities; and expert testimony before panels of judges.

Palu Anti-Corruption CourtTernate Anti-Corruption CourtBengkulu District CourtIndramayu District CourtPolda Metro Jaya InvestigatorsPrivate, BUMN & government cases
CAREER HISTORY
  1. KAP Sutrisno Hendrawanto Sukardi & Rekan

    Formerly KAP Sukardi Hasan & Rekan

  2. PT Bosowa Corporindo · Jakarta

  3. Mazars Indonesia
    KAP Tjiendrajaya & Handoko Tomo

  4. KAP HLB Hadori Sugiarto Adi & Rekan

  5. KAP Usman & Rekan

EDUCATION
  • Professional Accountancy ProgramUniversitas Trisakti · 2011
  • Bachelor's Degree in Economics (S1)Faculty of Economics, UIN Syarif Hidayatullah Jakarta · 2007
PROFESSIONAL CERTIFICATIONS
  • Certified Financial Investigator (CFI)IAPI · 2024
  • Certified Public Accountant of Indonesia (CPA)IAPI · 2022
  • ASEAN Chartered Professional Accountant (ACPA)ACPACC · 2020
  • Certified Liquidator of Indonesia (CLI)PPLI · 2017
  • Chartered Accountant (CA)IAI · 2014

04 / APPROACH

Listen Carefully
Analyze With Discipline

Every business has its own context. A sound approach begins with the right questions.

01

Understand the Context

Listening to objectives, understanding the business model, and agreeing on the key issues and the boundaries of the engagement.

02

Test With Evidence

Reviewing data and documents, testing assumptions, and linking findings to business risks.

03

Set Priorities

Communicating conclusions clearly, discussing options, and developing realistic next steps.

Numbers need to be understood.
Decisions need a solid foundation.

THE PRINCIPLE BEHIND
EVERY ENGAGEMENT

05 / INSIGHTS

A Space For
Deeper Understanding

Introductory notes to prepare for a more focused conversation about your finances and business.

ACCOUNTING01

Start With Objectives Before Fixing the Reports

Initial questions to clarify the company's financial information needs.

AUDIT02

Preparing the Discussion Before an Audit Begins

Align on objectives, the period covered, and the readiness of the company's information.

TAX03

Bringing Context Into Tax Discussions

Prepare an overview of your transactions and questions for a more focused discussion.

GALLERY / ACTIVITIES

Sharing Knowledge
Broadening Perspectives

Selected content on the accounting profession, accounting, taxation, and professional activities from Hendrawanto's YouTube channel.

Explore the YouTube Channel

Regulatory and standards content reflects the period referenced in each video. For current application, refer to the latest relevant regulations. If the player is unavailable, use the “Watch on YouTube” link.

07 / START A CONVERSATION

What Challenges
Are You Facing?

Tell me about your context and needs. We'll start by understanding the issue.

Request a Proposal & Fee Estimate

Let's Get Acquainted

Prepare a short message to start the discussion.

A general overview is enough. Keep documents and confidential information for an agreed channel.

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