ABSTRACT This document discusses compliance oversight on IT audits in Indonesia, particularly in banking and non-bank financial institutions. Regulations from OJK and BI mandate periodic IT audits to ensure information system security. Supervision is conducted through periodic and ad hoc inspections, with administrative sanctions for non-compliance. The regulations cover IT risk management, internal … Read more
ABSTRACT This article discusses the advantages of Business Process Outsourcing (BPO) strategy, this initiative to improve operational efficiency, reduce costs, and enable companies to focus on core competencies. This article covers BPO services provided by SW Indonesia, including routine compliance (monthly, quarterly, and annually), and control improvement services, such as risk management, internal audit, and … Read more
ABSTRACT Compliance monitoring in the administration of Indonesia’s taxation system is carried out through three tax collection systems: Self-Assessment, Official Assessment, and Withholding Assessment. In the Self-Assessment system, taxpayers independently calculate, pay, and report their taxes, while tax authorities focus on supervision and auditing. Tax audits serve as the primary tool to assess compliance, with … Read more
ABSTRACT Nearshoring is the most appropriate form of outsourcing, among others, for audit assignments. Audit firm, KAP Suharli, Sugiharto & Rekan (SW Indonesia), which has been registered, accredited, and verified by regulators and associations as well as being a member of SW International, is able to unites legendary Indonesian accountants to drive business transformation through … Read more
ABSTRACT The role of accountants has evolved from traditional financial reporting to becoming strategic supporters in sustainable finance. Sustainable finance integrates environmental, social, and governance (ESG) aspects into financial decisions to promote sustainable growth. Accountants play a crucial role through transparency, accountability, and risk assessment. With an understanding of sustainability standards such as GRI, SASB, … Read more
ABSTRACT This article discusses the rapid growth of Chinese corporate investments in Indonesia. The recent visit of Investment Minister Rosan Perkasa Roeslani to China resulted in an investment commitment of USD 7.46 billion, including electric vehicle projects and the development of an integrated ecosystem. From 2019 to 2024, Chinese investments have been dominated by the … Read more
ABSTRACT Generative artificial intelligence, or Generative Artificial Intelligence (AI), is the latest innovation in digital technology that is changing the way businesses operate and interact with customers. This technology enables the creation of new content, personalization of services, and increased operational efficiency, while opening up opportunities for innovation in various sectors. However, in its implementation, … Read more
ABSTRACT The internal control system is an integral part of the company’s overall operations. Internal control systems play a major role in risk management and the achievement of the company’s goals and objectives. In its implementation, the control system should consider and align with the COSO framework. The implementation of an effective management system should … Read more
ABSTRACT The Law on Harmonization of Tax Regulations Number 7 of 2021 (UU HPP) stipulates an adjustment to the Value Added Tax (VAT) rate to 12% in 2025. As an implementation of this policy, Regulation of the Minister of Finance Number 131 of 2024 (PMK 131/2024) was issued to regulate the VAT treatment of imports, … Read more
ABSTRACT The Indonesia Chartered Accountants (IAI) through the Indonesian Financial Accounting Standards Board (DSAK) issued SAK for Private Entities (SAK EP) as a replacement for SAK for Entities Without Public Accountability (SAK ETAP) in order to respond to the development of international financial reporting standards (International Financial Reporting Standards (IFRS) for SMEs) which refer to … Read more
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