Professional Documents
Culture Documents
Mardiasmo
Ketua Umum
Komite Nasional Kebijakan Governansi
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Krisis governansi
Fenomena praktik bad governance di Indonesia
MODUS OPERANDI
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Scope of Accounting
Accounting has got a very wide scope and area of application. Its use
is not confined to the business world alone, but spread over in all the
spheres of the society and in all professions. Now-a-days, in any
social institution or professional activity, whether that is profit
earning or not, financial transactions must take place. So there arises
the need for recording and summarizing these transactions when
they occur and the necessity of finding out the net result of the same
after the expiry of a certain fixed period. Besides, the is also the need
for interpretation and communication of those information to the
appropriate persons. Only accounting use can help overcome these
problems.
Sumber : https://accountingtheory.weebly.com/nature-and-scope-of-accounting.html
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Scope of Accounting
Sumber : https://accountingtheory.weebly.com/nature-and-scope-of-accounting.html
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Scope of Accounting
Sumber : https://accountingtheory.weebly.com/nature-and-scope-of-accounting.html
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New Areas of Application of Accounting
System
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Nature of Accounting
Accounting is the systematic recording of financial transactions and presentation of the
related information of the appropriate persons. The basic features of accounting are as
follows:
1. Accounting is a process: A process refers to the method of performing any specific job
step by step according to the objectives, or target. Accounting is identified as a process as it
performs the specific task of collecting, processing and communicating financial
information. In doing so, it follows some definite steps like collection of data recording,
classification summarization, finalization and reporting.
Sumber : https://accountingtheory.weebly.com/nature-and-scope-of-accounting.html
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Nature of Accounting
3. Accounting is means and not an end: Accounting finds out the financial results and
position of an entity and the same time, it communicates this information to its users. The
users then take their own decisions on the basis of such information. So, it can be said that
mere keeping of accounts can be the primary objective of any person or entity. On the other
hand, the main objective may be identified as taking decisions on the basis of financial
information supplied by accounting. Thus, accounting itself is not an objective, it helps
attaining a specific objective. So it is said the accounting is ‘a means to an end’ and it is not
‘an end in itself.’
4. Accounting deals with financial information and transactions; Accounting records the
financial transactions and date after classifying the same and finalizes their result for a
definite period for conveying them to their users. So, from starting to the end, at every
stage, accounting deals with financial information. Only financial information is its subject
matter. It does not deal with non-monetary information of non-financial aspect.
5. Accounting is an information system: Accounting is recognized and characterized as a
storehouse of information. As a service function, it collects processes and communicates
financial information of any entity. This discipline of knowledge has been evolved out to
meet the need of financial information required by different interested groups.
Sumber : https://accountingtheory.weebly.com/nature-and-scope-of-accounting.html
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The Role of Accounting in a Corporate Governance
When a business operates under a corporate umbrella, many of the business basics are
governed by accounting results and practices. Through accounting, corporations can keep
track of their expenditures and income and establish an accurate picture of their overall
financial status. Ultimately, accounting helps corporations run smoothly on a practical,
ethical and legal basis, establishing a foundation for continued growth and success.
Planning
Accounting is useful on a practical level as a tool of corporate governance. Through
accurate, thorough and honest accounting, corporations can make beneficial decisions
about investment, growth and operations. As a simple example, accounting might show
that a foreign venture was twice as expensive and half as profitable as originally estimated.
On the basis of this information, corporate decision makers are able to draft new plans and
take corrective action. On the most fundamental level, accounting makes it possible for
managers to expand on plans that get good results and to eliminate programs that impede
success.
Sumber : https://yourbusiness.azcentral.com/relationship-between-corporation-its-shareholders-
16860.html
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The Role of Accounting in a Corporate Governance
Public Accountability
Corporations are accountable to the public in a variety of ways. Proper accounting helps
corporations meet their obligations, including their obligation to pay taxes. The public
decides whether or not to invest in a corporation based on accounting reports, and
investors depend on proper accounting to make sure the company doesn't engage in
unsavory practices that could misrepresent the value of their investments. Accounting
gives consumers the power to articulate demands, forcing management to address their needs
when making decisions. Corporate policies are revealed in accounting records, which are
crucial to public perception of a corporation.
Shareholder Accountability
Corporations are most accountable to shareholders, who are part owners of the
organization. Corporations are legally required to give shareholders detailed financial
information. This allows shareholders the right to make informed decisions. For example,
if shareholders feel that money is being wasted in bonuses or elsewhere, they are free to
withdraw their investment or vote to formulate a new policy. Accounting gives shareholders the
information they need to make informed decisions and to have their legal say in the policies of
the corporation. This accountability is generally good for profits, since shareholders have an
interest in the success of the corporation.
Sumber : https://yourbusiness.azcentral.com/relationship-between-corporation-its-
shareholders-16860.html
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The Role of Accounting in a Corporate Governance
Sumber : https://yourbusiness.azcentral.com/relationship-between-corporation-its-shareholders-
16860.html
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Peran 3 Pilar Governansi
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Peran 3 Pilar Governansi
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Peran 3 Pilar Governansi
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Peran 3 Pilar Governansi
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Peran 3 Pilar Governansi
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Governansi Partisipatif
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Governansi Partisipatif dan Digitalisasi
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Governansi Partisipatif dan Digitalisasi
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Governansi Partisipatif dan Digitalisasi
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Governansi Partisipatif dan Digitalisasi
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Governansi Partisipatif dan Digitalisasi
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Pedoman Umum
Governansi
Korporat Indonesia
(PUG-KI) 2021
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Empat Pilar Governansi Korporat sebagai
Landasan Prinsip-Prinsip PUG-KI 2021
Perilaku Beretika
Akuntabilitas
Keberlanjutan
Transparansi
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Perilaku Beretika
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Prinsip 4 Perilaku Etis dan bertanggung jawab
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Prinsip 4 Perilaku Etis dan bertanggung jawab
Rekomendasi
4.1.1 Pernyataan ini dituangkan dalam Pedoman Perilaku dan Etika Usaha yang
harus secara jelas mengungkapkan harapan korporasi bahwa setiap anggota
Direksi dan Dewan Komisaris serta karyawan akan:
a. Bertindak untuk kepentingan terbaik korporasi;
b. Bertindak dengan jujur dan dengan integritas berstandar tinggi;
c. Bersikap independen dan bertindak berdasarkan informasi yang lengkap,
dengan itikad baik, dengan uji tuntas dan kehati-hatian.
d. Mematuhi peraturan perundang-undangan yang berlaku bagi korporasi dan
operasinya;
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Prinsip 4 Perilaku Etis dan bertanggung jawab
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Prinsip 4 Perilaku Etis dan bertanggung jawab
Rekomendasi
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Prinsip 6 Pengungkapan dan Transparansi
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Prinsip 6 Pengungkapan dan Transparansi
Rekomendasi
6.1.1 Korporasi memiliki kebijakan dan prosedur pengungkapan dan
transparansi yang memastikan pengungkapan informasi material dan
menjaga informasi sensitif serta rahasia korporasi
6.1.2 Hak pemegang saham untuk memperoleh secara teratur dan tepat
waktu informasi material yang relevan tentang korporasi harus dipenuhi.
Panduan
6.1.2.1 Korporasi memiliki dan mengungkapkan kebijakan tertulis dalam
melaksanakan kewajiban pengungkapan secara terus-menerus/
keterbukaan informasi berdasarkan peraturan berlaku.
Sumber : Pedoman Umum Governansi Korporat Indonesia, KNKG, 2021
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Struktur PUG-KI
Prinsip
Rekomendasi: Praktik
governansi korporat yang
sebaiknya diterapkan
Rekomendasi
korporasi
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Delapan Prinsip PUG-KI
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Urgensi pengelolaan benturan kepentingan
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Pedoman Umum
Governansi Sektor
Publik Indonesia
(PUG-KI) 2022
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4.4 Sistem Pencegahan Conflict of Interest
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4.4 Sistem Pencegahan Conflict of Interest
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Tantangan ke depan
• Peningkatan kemampuan untuk menelaah beyond numbers,
khususnya pada proses penyusunan laporan keuangan
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Terima Kasih