UNDANG-UNDANG KODE ETIK AKUNTAN PUBLIK DALAM MENGHADAPI ERA IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS

UNDANG-UNDANG REPUBLIK INDONESIA

NOMOR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK

Review UU nomor 5 tahun 2011 tentang kode etik akuntan publik dalam menghadapi IFRS

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi yang memberikan penekanan pada penilaian (revaluation) profesional dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu. International Financial Reporting Standard (IFRS) merupakan standar yang dibuat oleh International Accounting Standards Boards (IASB) dengan tujuan memberikan kumpulan standar penyusunan laporan keuangan perusahaan di seluruh dunia. Standar ini muncul akibat tuntutan globalisasi yang mengharuskan para pelaku bisnis di suatu Negara ikut serta dalam bisnis lintas negara. Untuk itu diperlukan suatu standar internasional yang berlaku sama di semua Negara untuk memudahkan proses rekonsiliasi bisnis. Perbedaan utama standar internasional ini dengan standar yang berlaku di Indonesia terletak pada penerapan revaluation model, yaitu kemungkinkan penilaian aktiva menggunakan nilai wajar, sehingga laporan keuangan disajikan dengan basis ‘true and fair‘. 

 

Saat ini banyak negara-negara di Eropa, Asia, Afrika, Oseania dan Amerika yang menerapkan IFRS. Standar akuntansi internasional (International Accounting Standards/IAS) di susun oleh 4 organisasi utama dunia ,yaitu Badan Standar Akuntansi Internasional (IASB),Komisi Masyarakat Eropa (EC), Organisasi Internasional Pasar Modal (IOSOC) dan Federasi Akuntansi Internasional (IFAC). Indonesia yang tadinya berkiblat pada standar akuntansi keluaran FASB (Amerika), mau tidak mau harus beralih dan ikut serta menerapkan IFRS karena tuntutan bisnis global. Mengadopsi IFRS berarti menggunakan bahasa pelaporan keuangan global, yang akan membuat perusahaan bisa dimengerti oleh pasar dunia (global market). Firma akuntansi big four mengatakan bahwa banyak klien mereka yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global. Dengan kesiapan adopsi IFRS sebagai standar akuntansi global yang tunggal, perusahaan Indonesia akan siap dan mampu untuk bertransaksi, termasuk merger dan akuisisi lintas Negara.

Menghadapi MEA ( Masyarakat Ekonomi Asean ) dan Pasar bebas AFTA pada tahun 2015 mendatang, para akuntan publik di indonesia secara tidak langsung harus mengikuti standar laporan keuangan IFRS. Apalagi Undang-Undang No.5 Tentang Akuntan Publik memang sudah nyata-nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah nasional. 

Berikut adalah pasal-pasal pada UU No. 5 Tahun 2011 yang mendukung perizinan akuntan publik asing untuk bekerja di Indonesia :

Pasal 1

(1)  Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang - Undang ini.

(2) Akuntan Publik Asing adalah warga negara asing yang telah memperoleh izin berdasarkan hukum di negara yang bersangkutan untuk memberikan jasa sekurang - kurangnya jasa audit atas informasi keuangan historis.

Pasal 7

(1)   Akuntan Publik Asing dapat mengajukan permohonan izin Akuntan

Publik kepada Menteri apabila telah ada perjanjian saling pengakuan

antara Pemerintah Indonesia dan pemerintah negara dari Akuntan

Publik Asing tersebut.

(3)   Akuntan Publik Asing yang telah memiliki izin Akuntan Publik tunduk pada Undang - Undang ini.

(4) Ketentuan lebih lanjut mengenai persyaratan dan tata cara permohonan izin Akuntan Publik Asing menjadi Akuntan Publik sebagaimana dimaksud pada ayat (2) diatur dalam Peraturan Menteri.

Pasal 17

(1)    KAP yang mempekerjakan tenaga kerja profesional asing harus sesuai

dengan ketentuan peraturan perundang-undangan di bidang

ketenagakerjaan.

(2)   Komposisi tenaga kerja profesional asing yang dipekerjakan pada KAP 

paling banyak 1/10 (satu per sepuluh) dari seluruh tenaga kerja

profesional untuk masing-masing tingkat jabatan pada KAP yang

bersangkutan.

Berdasarkan Pasal di atas jelas sekali bahwa peraturan di Indonesia membuka ruang bagi akuntan publik asing untuk memperoleh izin untuk menjual jasa audit di Indonesia dan akan menyebabkan persaingan yang lebih luas serta sulit bagi akuntan publik dalam negeri.

Secara tidak langsung, kondisi seperti ini bisa membuat akuntan Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia tentunya akan lebih memilih untuk merekrut akuntan asing yg sudah lebih dulu paham tentang standard IFRS.

Dengan demikian, Akuntan Publik dalam negeri dituntut untuk senantiasa meningkatkan kompetensi dan profesionalisme serta pengetahuannya tentang standar yang ditetapkan oleh IFRS agar dapat memenuhi kebutuhan pengguna jasa dan mengemban kepercayaan publik dan dapat bertahan serta bersaing dengan Akuntan Publik Asing.

Kode Etik Profesi Akuntan Publik :

Prinsip Pertama – Tanggung Jawab Profesi

Dalam melaksanakan tanggung-jawabnya sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

Prinsip Kedua – Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme.

Prinsip Ketiga – Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin

 Prinsip Keempat – Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

Prinsip Kelima – Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya tkngan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh matifaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.

Prinsip Keenam – Kerahasiaan

Setiap anggota harus, menghormati leerahasiaan informas iyang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hokum untuk mengungkapkanny

Prinsip Ketujuh – Perilaku Profesional

Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi

Prinsip Kedelapan – Standar Teknis

Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar proesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Tantangan Akuntan Publik dalam Menghadapi Era IFRS

Menghadapi MEA ( Masyarakat Ekonomi Asean ) dan Pasar bebas AFTA pada tahun 2015 mendatang, para akuntan publik di indonesia secara tidak langsung harus mengikuti standar laporan keuangan IFRS. Apalagi Undang-Undang No.5 Tentang Akuntan Publik memang sudah nyata-nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah nasional. Secara tidak langsung, kondisi seperti ini bisa membuat akuntan Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia tentunya akan lebih memilih untuk merekrut akuntan asing yg sudah lebih dulu paham tentang standard IFRS.

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi yang memberikan penekanan pada penilaian (revaluation) profesional dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu. Standar ini muncul akibat tuntutan globalisasi yang mengharuskan para pelaku bisnis di suatu Negara ikut serta dalam bisnis lintas negara. Untuk itu diperlukan suatu standar internasional yang berlaku sama di semua Negara untuk memudahkan proses rekonsiliasi bisnis. Perbedaan utama standar internasional ini dengan standar yang berlaku di Indonesia terletak pada penerapan revaluation model, yaitu kemungkinkan penilaian aktiva menggunakan nilai wajar, sehingga laporan keuangan disajikan dengan basis ‘true and fair‘ (IFRS framework paragraph 46).

Indonesia yang tadinya berkiblat pada standar akuntansi keluaran FASB (Amerika), mau tidak mau harus beralih dan ikut serta menerapkan IFRS karena tuntutan bisnis global. Mengadopsi IFRS berarti menggunakan bahasa pelaporan keuangan global, yang akan membuat perusahaan bisa dimengerti oleh pasar dunia (global market). Firma akuntansi big four mengatakan bahwa banyak klien mereka yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global. Dengan kesiapan adopsi IFRS sebagai standar akuntansi global yang tunggal, perusahaan Indonesia akan siap dan mampu untuk bertransaksi, termasuk merger dan akuisisi lintasnegara.

Banyak hal dalam IFRS yang akan diadopsi berbeda dengan prinsip yang saat ini berlaku.

Beberapa hal terbesar dari perbedaan itu antara lain :

1. Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.

 2. Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.

 3. Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis.

  

Tujuan IFRS adalah :

1. Memastikan bahwa laporan keuangan intern perusahaan untuk periode-periode yang dimaksukan dalam laporan keuangan tahunan, mengandung informasi berkualitas tinggi

2. transparansi bagi para pengguna dan dapat dibandingkan sepanjang peiode yang disajikan

3. Menyediakan titik awal yang memadai untuk akuntansi yang berdasarkan pada IFRS

4. dapat dihasilkan dengan biaya yang tidak melebihi manfaat untuk para pengguna

Manfaat dari adanya suatu standard global IFRS :

1. Pasar modal menjadi global dan modal investasi dapat bergerak di seluruh dunia tanpa hambatan berarti. Stadart pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten di seluruh dunia akan memperbaiki efisiensi alokasi local

2. investor dapat membuat keputusan yang lebih baik

3. perusahaan-perusahaan dapat memperbaiki proses pengambilan keputusan mengenai merger dan akuisisi

4. gagasan terbaik yang timbul dari aktivitas pembuatan standard dapat disebarkan dalam mengembangkan standard global yang berkualitas tertinggi.

Sumber Referensi :http://www.setjen.depkeu.go.id/download/ppajp/UUNo5Tahun2011tentangAkuntanPublik.pdf

http://www.scribd.com/doc/16294168/KODE-ETIK-AKUNTAN-INDONESIA

http://akuntansibisnis.wordpress.com/2010/10/12/menuju-penerapan-ifrs-2011/

Withdrawal by local property taxes is not optimal

Property tax collection by local governments is still very slow, Tax collection still got a number of constraints such as limited facilities and infrastructure, human resources (HR), funding, management information systems and technology still needs tax reform and improvement.

Finance Minister, Agus Martowardojo, said the current government has done over the power of the property taxation property tax rural and urban areas (UN-P2) as well as fees for acquisition of land and buildings (BPHTB). Management by local taxes are expected to be more effective in helping development.

"Indonesia has made innovations in the field of property taxes by shifting the UN-P2 and BPHTB into tax districts / cities such as in Act 28 of 2009," he said when met at the Hotel Borobudur, Jakarta, Tuesday (27/11).

UN-P2 transfer of development in Indonesia is still felt slow. Currently only 18 areas that have picked up the UN-P2 and 105 regions that will be picked up in 2013 from 492 regions.

"Although it has been drafted roadmap for transfer of UN-P2 but the challenges are still not easy," he said.

Governments continue to work together with the international one held a seminar to learn to overcome the problems of property tax in Indonesia. "The result of the discussion can be used to propose remedial policies," he said.

Sources: http://www.merdeka.com/uang/penarikan-pajak-properti-oleh-daerah-belum-optimal.html

Credit Unions

Savings and credit cooperatives. established to provide an opportunity for members to obtain loans easily and lightly floral. Cooperatives strive to, "prevent the members involved in the bondage of the loan sharks when they need some money ... to activate the savings and the granting of loans with interest as low"
Credit unions raise money from its members who then distribute the funds back to its members. According Widiyanti and Sunindhia, credit unions have a goal to educate its members live frugal and also add to the knowledge of the cooperative members
To achieve its objectives, credit unions should implement rules regarding the role of administrators, supervisors, managers and most importantly, meeting members. Board serves as the central decision makers higher, advice giver and keeper discontinuity in the organization and as a trustworthy person. According to the Act No.25 of 1992, article 39, the supervisor in charge of supervising the implementation of the policy and management of cooperatives and cooperative writing reports, and authorities examine the records that exist in the cooperative, obtain all necessary information and so on. The third, his manager cooperatives, such as managers in any organization, must have executive skills, leadership, outreach foresight and mememukan compromise and a different view. However, to achieve the goal, a meeting of members must have the highest authority in the organization of cooperatives. It is stipulated in article 22 to article 27 of Law No.25 of 1992.
Credit Unions According to Government Regulation
1. Lending and borrowing activities are activities undertaken to raise funds and channel them through the activities of savings and loan and for members of the cooperative in question, the prospective members of the cooperative in question, other cooperatives and or its members.2. Credit Unions are cooperatives whose activities only savings and loan business.3. Savings and Loans Unit is a cooperative unit engaged in the savings and loan business, as part of a cooperative business activity in question.4. Deposits are funds entrusted by members, prospective members, other cooperatives and the cooperative or its members in the form of savings, and savings cooperatives futures.5. Term deposits are deposits in cooperatives that remittance is done once and may only be withdrawn at any given time according to the agreement between the depositor and the cooperative in question.6. Savings Cooperative is a cooperative savings in remission done gradually and may only be withdrawn under certain conditions agreed between savers with cooperative concerned with the use of Cooperative Savings books.7. Loans to provide cash or the equivalent claims under contracts or agreements between the borrowing and lending cooperative with other parties that requires the borrower to pay off debts after a certain period of time accompanied by a payment of remuneration.

Hope Cooperative in Indonesia

I think this should be cooperative in Indonesia increased quantity and quality, especially in cities that barely audible this cooperative institution. In the city, the cooperative overshadowed by the Bank. Neither the government nor private bank Bank. It would be better if the cooperatives in the city to be much higher, amid difficult to borrow money in a small community bank. Cooperatives must come and go in to provide assistance to the public. It would be better if the co-operative was established in the city of cooperatives. This will allow small communities that can not afford to borrow money in the cooperative. Now that I know the development of cooperatives in the city of Depok has begun to develop a cooperative is not inferior to many in the village. Example is the cooperative urban transportation. Establishment of cooperative urban transportation is also very good for the welfare of entrepreneurs and city transport drivers to meet their needs. In addition cooperatives should also have a variety of innovations to attract people to join the cooperative. However, this role should also be supported by the government to promote the role of cooperatives in Indonesia. Examples provide capital to form a cooperative which is not concerned with its own interests anggaotanya but the interests of its members in order to image both in the eyes of the cooperative society. And also provides a simple capital facilities for its members. Thus, the cooperative will definitely show up again to the surface and be able to compete and not inferior to the Bank and cooperative future will also be developed.

Toward Documentation of Home Campus

As usual, a bright Monday morning I started the day menjalanin routine for me as a student. Yes, exactly Gunadarma University students. My journey from home to the campus is quite impressive. Although only taking public transportation, but at least there are many life lessons that I get. My journey from home to campus is approximately 45 minutes. Rose when not jammed and there is no obstacle in the way. Maybe if the misfire could be 60 minutes to 90 minutes. Monday morning, I was leaving at 6:30 pm. I have 2 times the ride public transportation to get to campus. At 07:15 pm, by coincidence my home area when it is not being jammed so the ride feels smooth. Lectures were in mulain first hour, presented directly to the lesson and Intermediate Financial Accounting 2B in Intermediate Financial Accounting 2A continue until the 4th. I also gained 5 hours to rest. Because at 7-8 at the time there was no soft skill courses I had finally come home for a break and come back to campus for mengikutin H Gunadarma University iLab at 16:30 to 17:30. About 3 hours I was resting at home, right at 15.30 I went to the campus H. 17.30 sayapun home and got home around 18:45. Maybe that's all my documentation on this Monday.

National concert ticket purchasing system, good offline or online?

Lately more and more outside the singer to hold a concert here. From the start of the music legends of the 80s, to those who have recently become a worldwide phenomenon.
This means that, Indonesia is getting ogled as a safe country to organize and produce the concert. And sure enough, there are concerts held here are sold out. It seems that country music enthusiast not get enough of spending money to see his idol live performances.
This achievement is not without blemish. There is only flaws are found in every concert. One of them, ticket purchasing system. Currently the majority of ticket purchase is still offline manner. Of course this is not very practical, given the number of tickets sold, and also the time it takes to wait in line.
The closest example, was Super Junior's ticket sales. Some time ago, thousands of young women willing to queue overnight at the hotel in order to get tickets of their favorite boy band. But there is only among those who left empty-handed. Read more news here. It can certainly be avoided by selling through online ticketing.
However, online ticket sales will also inhibited the spread of internet connection problems in Indonesia. Not all regions in Indonesia are connected to the Internet, and the speed was still questionable.
Well, according to your opinion, what should concert tickets are sold online only? Or, should still use the old system (offline)? Distributes yuk your comment below: D
Sources: http://id.post.yahoo.com/t?s=d0Dc-E5sTmGKdvYqs4wclw/AwZVfQ.Amo.ZbpTviXuRRSXkuC8WpwWlw&currentPage=1
My comments:
I think if the promoter manages its management well, I am sure you want tickets online or even offline all going smoothly without a hitch. Good promoter should also be supported by a good crowd too, who want to buy tickets in a safe, orderly, and reliable. Maybe if these online tickets had been added quota and media partners that sell concert tickets are more thoroughly networks do not rely solely intenet course, because considering the number of Indonesian people in a small area that would like to buy concert tickets without having to commute to Jakarta, Jakarta is a city where most of the office as well as the concert promoter. Then there are spectators Area concert promoter's office where the stretcher is better to buy directly come to the office, do not buy it online because it will reduce the number of online ticket sales quota for other areas. And the promoter may also have to set the strategy so that the ticket sales are selling well overrun the audience by selling the presale and give a decent price and fit with the ability of the Indonesian people will watch it. Ticket sales is not just a party promoter who has to sell, the promoter should always seek media partner for the best service and information facilitates a clear, reliable to the audience who will watch the concert.

BNI drizzle credit for kiosk ownership

Bank Negara Indonesia drizzle of credit for small and medium businesses (SMBs) in the market to buy a place of business Mayestik and increase the working capital of Rp 3,876 billion.
"Similar facilities can be developed and utilized to the maximum by at least 570 traders in emerging markets from the traditional to the modern market," said GM Consumer Sales Retail Distribution BNI Ageng Purwanto received in writing news merdeka.com, Wednesday (28/11).
The Company expects small businesses more resilient and self-sufficient through a special loan program that guarantees ease by simply wearing business premises use rights certificates, commissions and administrative expenses 0.5 percent lighter set only Rp 100,000.
"This market is also metamorphosed into a shopping center and a city walk which is open until late at night." he says.
The reason the company interested in providing support to the market because it has a function that Mayestik a meeting point and a representative evolved into building 6 floors, and a capacity of 1,000 cars. "Currently, there are approximately 2,279 units of stalls in the market at a price per unit Mayestik stall ranges from Rp 120 million to Rp 1.3 billion," he said.
Sources: http://www.merdeka.com/uang/bni-kucurkan-kredit-buat-kepemilikan-kios.html

OFTEN FORGET? BOOST YOUR BRAIN MEMORY, HOW SPORTS LIGHTER AND CONTENT CROSSWORDS

Often forgotten is often experienced by many people. By Gary Small, MD, director of the Memory & Aging Research Center at UCLA, technological advances including one of the factors that spoil our memory so poorly trained. "To train our brains back working memory requires only activities that require attention and concentration."

Focus, to be able to remember, coached by concentrating and focusing attention to all the things that happened in detail. Repeat, if you feel weak in the memory, make it a habit to repeat it. Summarize information, the brain's memory can only process information in a certain capacity at the same time, then you should be able to summarize the information.

Stay Calm, when in anxious situations, can be ensured if the memory in the brain will automatically disappear some time. Memorize words then sleep. Food intake also affect and improve memory. Besides mild exercise and filling crosswords can train the brain memory.

Koperasi Simpan Pinjam Kokaryasa (Koperasi Karyawan Balai Yasa)

Kokaryasa Cooperative (Cooperative Employees Balai Yasa) is a credit union that was formed at the initiative of the railway employees who work at Balai Yasa, Manggarai, South Jakarta. Kokaryasa cooperative was founded on February 9, 1989. The origin of this cooperative because the railroad employees who often borrow from moneylenders at high interest rates. So that the employees agreed to establish a cooperative initiated and guided by a coach train Balai Yasa named Ir. Suprapto. Before it was renamed the Kokaryasa Cooperative, the cooperative is named PJKA Credit Unions. At the time of formation of cooperatives is chaired by H. Slamet Sudrajat with a view to the welfare of its members, especially the Balai Yasa employees that are no longer occupied by the loan sharks. Cooperatives that have formed since the last 22 years is sourced from fund dues from its members Rp. 50.000/bulan that at the beginning of its formation and initial fee Rp. 500/bulan. Now Kokaryasa cooperative has a membership of 460 people with assets of more than 2 Billion cooperative. The cooperative then register with the department of co-operative sphere, the city that has the deed was officially cooperatives to cooperatives. And finally enrolled Kokaryasa Cooperative Cooperative department scope mayor south Jakarta. Deed of incorporation of the cooperative is useful as a legal umbrella cooperative engaged in the business but it can expand its business. Every year Kokaryasa cooperative members hold meetings aimed to form the basis of the budget. In the early formation Kokaryasa Cooperative, the cooperative does not have statutes and holding RAT (Annual Member Meeting) for Cooperative Kokaryasa membentu statutes. Statutes themselves useful for controlling cooperative, such as Wanted engaged in what? If there are changes in the constitution this year from last year's base budget, then the budget on the basis of need outlined in the RAT because the statute refers to the dynamic and developmental. For example, in 2011 the Cooperative Kokaryasa not opened and in 2012 the Cooperative supermarket Kokaryasa want to open a supermarket then it should be poured into the RAT. Why open a supermarket? Luckily big order and SHU (Business Profits) increases. Then as a board member should not be separated from the base budget. Statutes also have the right to elect the board, the board set a task, select the supervisor, the supervisor task set, choosing the builder, the builder set the task of co-operatives in order to remain stable. After the foundation is poured into the budget, the board is obliged to run as mandated by the RAT. If the articles of association of the middle course of this year is running then there is the idea of ​​the members of the cooperative to develop the idea and immediately recorded in the minutes of the RAT held that the idea could be considered the basis for next year's budget. Cooperative Kokaryasa quarterly report of activities undertaken by the Cooperative Kokaryasa audited by the Auditor of the Audit Japanese companies in Indonesia, and then reported to the members of the Cooperative Kokaryasa. Discipline is very applied by Cooperative members Kokaryasa to its members. So every year after the RAT, what you want to change must be stated in the articles of association with the title of Amendment of Articles of Association. Amendment of the Articles of Association must be reported to the notary who is appointed by the Cooperative Kokaryasa. SHU distributed to the members by 75%, the remaining 25% for capital Kokaryasa Cooperative. If a member wants to borrow at Kokaryasa Cooperative, the Cooperative Kokaryasa able to provide a maximum loan of Rp. 15,000,000 without collateral repayable over 3 years. Kokaryasa cooperative also has expanded its business in the field of residential property that is established railway parcel with home building measures 30 and 36 in Nanggelan, Bojong Gede which aims to meet the needs of members / Balai Yasa Railway employees who have not been able to buy a house with cash prices. The plan in 2012, the Cooperative Kokaryasa kavlingnya will continue to develop this business for the welfare of its members. Kokaryasa cooperative members are lending for home or land, the purposes of opening a business, health and education costs. Why is that? In order to benefit from the loan could result in a profit to finance day-to-day needs and also to pay off the loan from the Cooperative Kokaryasa. So, Cooperative Kokaryasa not provide loans to its members for consumption only. Although Kokaryasa Cooperative members have the right but also selective in lending so that the members are not wasted on a loan he did in Cooperative Kokaryasa. Lending in Cooperative Kokaryasa really useful Bener loans rather than consumer. Kokaryasa cooperative also has teamed up with Bank Syariah Mandiri if there are members who would like to borrow more money than Rp. 15.000.000 - Rp. 50,000,000 and also do not need to use collateral for Cooperative Kokaryasa have with my Bank Syariah Mandiri. Not only in terms of borrowing, but if it gets Kokaryasa Cooperative projects with large capital, it will Kokaryasa cooperative and mutually beneficial cooperation with Bank Syariah Mandiri. Now the members of the Cooperative Kokaryasa already feel prosperous with the establishment of the Cooperative Kokaryasa.

EXPORT IMPORT INDONESIA

Before addressing the export and import of Indonesia, this paper will first discuss the definition of exports and imports and its impact on the Indonesian economy. Export is the process of transport of goods or commodities from one country to another country legally, generally in the trade process. Export process in general is action to remove the goods or commodities from domestic to put it into another country. Major export goods generally requires the intervention of customs in sending and receiving countries. Exports are an important part of international trade, his opponent is imported (Indonesian From Wikipedia, the free encyclopedia). Import is the process of transport of goods or commodities from one country to another country legally, generally in the trade process. The import process is an action generally include goods or commodities from other countries into the country. Imports of goods generally requires the intervention of the customs in the country of the sender or recipient. Imports are an important part of international trade, his opponent is export (Indonesian From Wikipedia, the free encyclopedia)
CONDITION OF INDONESIA EXPORTS
Prioritization exports to Indonesia has intensified since 1983.Sejak that time, exports of concern in promoting economic growth in line with the change-industrialization strategy of emphasis on import substitution industry to industry promotion ekspor.Konsumen domestic consumers to buy imported goods or goods bought overseas domestic, became something very very sharp lazim.Persaingan produk.Selain among different price, quality or quality of the goods to be the determining factor of competitiveness of a product. Cumulatively, the value of Indonesia's exports from January to October 2008 reached USD118, 43 billion, an increase of 26.92 percent over the same period of 2007, while non-oil exports reached USD92, 26 billion, an increase of 21.63 percent. Meanwhile, according to the sector, the export of agricultural, industrial, and mining products during this period increased 34.65 percent, respectively, 21.04 percent, and 21.57 percent over the same period the previous year. Meanwhile during this same period, exports of 10 categories of goods contributed 58.8 percent of total non-oil exports. The tenth group is, animal fats and vegetable oils, mineral fuels, machinery or electrical equipment, rubber and rubber products, machinery or mechanical appliances. Then there are ores, slag, ash and metal, paper or paperboard, not knitted apparel, wood and products of wood and tin. During the period January to October 2008, exports of 10 classes of goods accounted for 58.80 percent of total non-oil exports. In terms of growth, exports of 10 categories of goods has increased 27.71 percent against the same period in 2007. Meanwhile, the role of non-oil exports outside the 10 categories of goods in January-October 2008 amounted to 41.20 per cent. Japan was still the largest export destination with a value of USD11, 80 billion (12.80 percent), followed by United States with a value of USD10, 67 billion (11.57 percent), and Singapore with a value of $ 8, 67 billion (9.40 percent ). The role and development of Indonesian non-oil exports by sector for the period January to October 2008 compared to 2007 can be seen on. Exports of agricultural products, industrial products and other mining products and each rose 34.65 percent, 21.04 percent, and 21.57 percent. Terms of its contribution to the overall exports from January to October 2008, the industrial product exports amounted to 64.13 percent, while the contribution of exports of agricultural products amounted to 3.31 percent, and the contribution of the mining product exports amounted to 10.46 percent, while the contribution of oil and gas exports amounted to 22.10 per cent. Despite overall improved condition of Indonesian exports and rising, no doubt since the global financial crisis, Indonesia's exports declining condition. Call it while exports in September that a decline of 2.15 percent or USD12, 23 billion when compared to August 2008. However, the year on year increase of 28.53 percent.
INDONESIA IMPORT CONDITIONS
Import situation in Indonesia is not always considered good, because according to the group use of goods, import role for consumer goods and raw materials / auxiliary during October 2008 compared to the previous month decreased respectively from 6.77 per cent and 75.65 per cent to 5, 99 percent and 74.89 percent. While the role of capital goods imports increased from 17.58 percent to 19.12 percent. While the views of the role of the total Indonesian non-oil imports during January-October 2008 engines per aircraft mechanic give the biggest role that is 17.99 percent, followed by machinery and electrical equipment by 15.15 percent, iron and steel amounted to 8.80 per cent, vehicles and share of 5.98 percent, organic chemicals at 5.54 percent, plastics and plastic goods by 4.16 per cent, and iron and steel by 3.27 percent. In addition, the following three classes of goods imported by the role of under three per cent of the fertilizer by 2.43 per cent, cereals by 2.39 per cent, and cotton by 1.98 percent. Import role ten major categories of goods reached 67.70 percent of total non-oil imports and 50.76 percent of the total imports overall. The latest data show that in October 2008 the value of non-oil imports Bonded Zone (KB / duty-free area) is $ 1, 78 billion. The number is a deficit of USD9, 3 million or 0.52 percent compared to September 2008. Meanwhile, of the total value of Indonesian non-oil imports during the period amounted to USD64, 62 billion or 76.85 percent from 12 major countries, namely China amounted to USD12, 86 billion, or 15.30 percent, followed by Japan at USD12, 13 billion (14 , 43 percent). Singapore 11.29 percent next play, the United States (7.93 percent), Thailand (6.51 percent), South Korea (4.97 percent), Malaysia (4.05 percent), Australia (4.03 percent), Germany (3.19 percent), Taiwan (2.83 percent), France (1.22 percent), and the United Kingdom (1.10 percent). Meanwhile, Indonesia's imports from ASEAN reached 23.22 per cent and 10.37 per cent of the European Union.