ARTICLES
Educational writing by Hendrawanto, Certified Public Accountant and Partner at KAP SHS, on SAK implementation, auditing, forensic accounting, state financial loss, and taxation.
In recent years, the framework of Indonesian Financial Accounting Standards (SAK) has changed significantly: PSAK standards have been renumbered, SAK ETAP has been replaced by SAK for Private Entities, and sustainability disclosure standards have been introduced. This article summarizes what business owners and finance teams need to know.
Read Article →In corruption cases, the amount of state financial loss is often the most critical issue. This article explains the legal basis, the stages of an investigative audit, and the methods commonly used in state financial loss calculation (PKKN), drawing on practical experience as a forensic accountant.
Read Article →The audit opinion is the core of the independent auditor's report. Yet many business owners and organization managers do not fully understand the differences between the types of opinion and their implications. This article explains them concisely.
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