Highilght of KAKBI Committee - Bank Sentral Republik Indonesia
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March 25, 2019

Highilght of KAKBI Committee

To maintain the independence in the development of the specific standards, BI established BI Financial Accounting Policies Committee (KAKBI Committee) through Board of Governor Regulation Number 14/10/PDG/2012 dated 4 May 2012 about KAKBI creation guidance. The committee consists of professionals, academicians, and experts in the accounting field, plus a representative of Supervisory Board of Bank Indonesia (BSBI). The purpose of the committee is to build and develop KAKBI.

KAKBI Committee was established to accommodate unique transactions of Bank Indonesia as central bank in a specific accounting standard that differs from accounting standard for commercials and other non profit organizations. This standard is intended to increase the transparency and accountability of financial statement of Bank Indonesia.

The committee comprises of Steering Board, Technical Team (Experts and Academician), and Secretariat. Steering Board of KAKBI Committee is oblige to decide and stipulate the draft of KAKBI which had been prepared by the Technical Team. The Committee is led by the member of The Board of Governor overseeing finance who is also a member of the steering Board of the Committee.

In the preparation of its products, the KAKBI Committee considers due process carefully to produce objective and qualified KAKBI, flowcharts of the process are provided below: 

STRUCTURE OF KAK-BI COMMITTEE

Chairman

​Deputy Governor in charge of Financial Sector
in Bank Indonesia, Rosmaya Hadi

 

Steering Board

​Chairman concurrently member, Rosita Uli Sinaga
​Vice Chairman concurrently member; Mubarakah
Member, Rosmaya Hadi
​Member, JBP. Simandjuntak
​Member, Djohan Pinnawarman
Member, M. Edhie Purnawan
​Member, Sidharta Utama
Member, Jusuf Wibisana
Member, Slamet Sugiri
Member, Dwi Martani
Member, Amir Abadi Jusuf
Member, Kusumaningsih Angkawijaya
​Member, Danil S. Handaya

 

Technical Team - Expert

Accounting Standard Board of Indonesian Institute of Accountant: Lianny Leo
Islamic Accounting Standard Board of Indonesian Institute of Accountant: Mahfud Sholihin
National Sharia Board Indonesian Council of Ulama: M. Dawud Arif Khan
Academician Sylvia Veronica Siregar
Ratna Wardhani
​​Yan Rahadian
​Practicioner ​Liana Lim
​Yanto Kamarudin
​Teuku Radja Syahnan

*) Accounting Standard Board of Indonesian Institute of Accountant

Technical Team - Compiler from Bank Indonesia

Dwi Honesty Sigid Eko Purnomo
Desiyanti
Mega R. Chalid
Sugiarto Nuryanti
Meloin Hutabarat
Muh. Alam Maulana
Fenny Juliantini
Marwoto
Gina Dwi Fitrina Dadang Arif Kusuma
Candra Puspita Dewi  ​
Sri H.R. Pahlevi
Galih Pradhono
 
Tiurma Natasha A.H
Huriah

Angga Puspa Hapsari

Sigid Eko Purnomo

 

Technical Team - Compiler from Academician

Vera Diyanti
Ayu Nadia Hanum
Taufik Hidayat
Annisa Febriana
Eko Wisnu W
Elisa Fatima
Widya Perwitasari Wasilah
Agustin Setya Ningrum
Yuri Oktaviani
Aisyah Dian Pratiwi

 

Secretariat Team

Meloin Hutabarat
Fenny Juliantini
Sri Suci Setyani
Gina Dwi Fitrina
Canda Puspita Dewi
  

Brief Task and authority of KAKBI Committee 

  • Steering Board “To express opinion on conducted studies, draft of PKAK-BI submitted by technical team. Steering Board also decides and stipulates draft of PKAK-BI. Steering Board expresses opinions and recommendations in updating and recalling PKAK-BI”
  • Technical Team “To conduct studies regarding Financial Accounting issues approved by Steering Board and to compile draft of PKAK-BI.”
  • Secretariat “To do administration function, organize Steering Board Meeting, create minutes of meeting, and archive document related to committee’s activity.”


Profil Dewan Pengarah dan Narasumber

Chairman of Steering Board of KAKBI

 ​rosmaya_h.jpg

Rosmaya Hadi
Chairman and Member of Steering Board Committee
Member of Board of Governor of Bank Indonesia which oversees the financial function, was appointed as Chairman and Member of Steering Board of KAKBI Committee.
Previously, she served as Branch Manager of Bank Indonesia West Java Province, Department Head of Policy and Supervision of Payment System and Deputy Director of Finance Department. She received some awards i.e The Best Change Leader of Bank Indonesia for two consecutive years and “Perhumas Excellence Award 2016” for The Best Respondent Media Choice category and Social Public Campaign which support government program in Non-Cash National Movement.
Rosmaya Hadi also remained active at an array of international forum inter alia as the Co-Chair at the Working Committee on Payment and Settlement System.
Completed Bachelor Degree in Law from Universitas Padjajaran in 1984 and further pursued her Master's Degree in Social Politics at the University of Indonesia in 2004. In 2011, she joined education program in The National Resilience Institute. She also completed Executive Program in Stanford University and Oxford University.

 

Steering Board of KAKBI Committee

 rosita-uli.png Rosita Uli Sinaga

 ​Chairman concurrently member

Partner in Deloitte Indonesia, was appointed as Chairman to The Steering Board of KAKBI Committee.
Technical Advisor of the International Federation of Accountants (IFAC) Board Member, Lecturer in University of Indonesia, Member of the National Board of Indonesian Institute of Accountants (DPN IAI) (2014-2018) and Members of Public Accounting Committee (2016-2019)
Previously, she served as Chairman of Accounting Standards Board of Institute of Indonesian Institute of Accountant (DSAK IAI) for the period 2009-2014 and Chairman of the Board of Examiners for Certification of Public Accountant (USAP) IAI.

 ​mubarakah.pngMubarakah

​Vice Chairman concurrently member
Assistant Governor which currently served as Department Head of Finance in Bank Indonesia, was appointed as Vice Chairman to the Steering Board of KAKBI Committee.
Previously, she served as Deputy Director of Bank Supervision Directorate 1 which supervise state enterprise bank.
Completed bachelor degree in accounting from Universitas Indonesia in 1985 and magister degree in management from University of Illinois in 1996.
 

rosmaya_h.jpgRosmaya Hadi

​Member
Member of Board of Governor of Bank Indonesia which oversees the financial function, was appointed as Chairman and Member of Steering Board of KAKBI Committee.
Previously, she served as Branch Manager of Bank Indonesia West Java Province, Department Head of Policy and Supervision of Payment System and Deputy Director of Finance Department. She received some awards i.e The Best Change Leader of Bank Indonesia for two consecutive years and “Perhumas Excellence Award 2016” for The Best Respondent Media Choice category and Social Public Campaign which support government program in Non-Cash National Movement.
Rosmaya Hadi also remained active at an array of international forum inter alia as the Co-Chair at the Working Committee on Payment and Settlement System.
Completed Bachelor Degree in Law from Universitas Padjajaran in 1984 and further pursued her Master's Degree in Social Politics at the University of Indonesia in 2004. In 2011, she joined education program in The National Resilience Institute. She also completed Executive Program in Stanford University and Oxford University.
 jbp-s.png
JBP. Simandjuntak
​Member
​Head of Accounting and Tax Group in Bank Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Previously, he led the technical team of the KAKBI Committee, served as Division Head of Accounting Policy in Bank Indonesia.
Completed bachelor degree in accounting from Universitas Indonesia in 1991, and master degree in project management from George Washington University in 1999.

 sidharta-u.png Prof. Sidharta Utama

Member
Professor in Universitas Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Active as Member of the National Board of Indonesian Institute of Accountant (DPN IAI) period 2014 – 2018 and serves as Board of Commissioner in several listed companies.
Previously, he served as a Member of Accounting Standard Board of Indonesian Institute of Accountant (DSAK IAI), Member of Governmental Accounting Standard Board of Indonesian Institute of Accountant (DSAP IAI), Member of International Accounting Standard Board (IAESBI) IFAC, ad Chairman to the Indonesia Institute Corporate Directorship (IICD).
Completed Bachelor Degree in Accounting from Universitas Indonesia in 1987, Master of Business Administration from Indiana University in 1990, and Doctoral proggramme in Accounting  from Texas A&M University in 1996

sidharta-u.png Jusuf Wibisana

​Member
Partner in PwC Indonesia, was appointed as Member of Steering Board of KAKBI Committee
Jusuf was the Chairman of the Syariah Accounting Standard Board (2009 – 2017) and Chairman of the Indonesia Accounting Standard Board (2002 – 2009). Jusuf currently also chairs the Syariah Accountants Compartment of the Indonesia Institute of Accountants. He is also the Member of the AAOIFI’s Accounting Board based in Bahrain (2017 – present).
Graduated from Gajah Mada University as Bachelor of Science and Doctorandus and holding a Master of Economics degree, majoring at  Accounting and Finance from Macquarie University, Australia.

slamet-s.png
Prof. Slamet Sugiri

​Member
Professor in Universitas Gadjah Mada, was appointed as Member of Steering Board of KAKBI Committee.
Previously, he was a lecturer in Akademi TNI AAU from 1987 – 1988 and financial accounting consultant to some regional government in Indonesia.
Graduated from Faculty of Economic and Business of Universitas Gadjah Mada in 1985, earned Master of Business Administration from Murray State University in 1991, and completed doctoral proggramme in sandwich proggramme of Universitas Gadjah Mada and Faculty of Business and Economic of University of Kentucky in 2002.

 dwi-m.png Dwi Martani

​Member
​Lecturer in Universitas Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Active as audit committee in Indonesian listed companies, Member of the National Board of Indonesian Institute of Accountants (DPN IAI) for the period of 2014 – 2018, Member of Governmental Accounting Standard Committee (KSAP).
Previously, she served as Chairman of Accounting Department in Faculty of Economic and Business of Universitas Indonesia.

 amir-abadi.png ​Amir Abadi Jusuf

​Member
Founder and Chief Executive Partner of RSM Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Active as Audit Committee and Board of Commisioner in several listed companies, lecturer in Faculty of Economic and Business of Universitas Indonesia since 1975.
Previously, he served as Chairman of Public Accountant Compartment of Indonesia Institute of Accountant, Chairman of Accountant Public Certification Examiner, and Team of Evaluation and Recommendation of Public Accountant Education.
Graduated from Accounting of Universitas Indonesia and Magister Accounting of University of Hawaii in Manoa, USA.

 kusumaningsih-a.png Kusumaningsih Angkawijaya

​Member
Partner in KMPG Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Previously, she was one of the person in charge of establishing banking sector audit guidance and Chairman of Audit Standard Board in Indonesia for the period of 2009 – 2013.
Completed bachelor degree in accounting from University of Southern Califronia, earned Master of Business Administration from Southern Illinois University at Carbondale in USA.

 djohan.png Djohan Pinnarwan

​Member
 Partner in PwC Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Active as Chairman of Accounting Standards Board of Indonesian Institute of Accountant (DSAK IAI) for the period 2014 – 2018.
Previously, he served as Vice Chairman DSAK IAI for the period of 2013 – 2014 and Chairman of Professional Public Accountant Standard Board of Indonesian Institute of Accountant (DSPAP IAI).
Graduated from Faculty of Economics majoring in Accounting in Universitas Gadjah Mada.

 Edhie-Purnawan.jpgEdhie Purnawan

​Member
Executive Member of Bank Indonesia Supervision Board, was appointed as Member of Steering Board of KAKBI Committee.
Active as lecturer in Universitas Gadjah Mada. In financial practices, he served as Independent Commissioner at Tokyo Century Corporation. He also contributes as a faculty member at Bank Indonesia Institute and a member of Research Forum on Financial Stability.
Previously, he served numerous position in Faculty of Economics And Business’ Dean Structure, Gadjah Mada University.
Completed Bachelor Degree of Economic from Universitas Gadjah Mada, Master from Monash Univeristy, and earned the doctorate degree in economics from the Department of Economics, The University of Melbourne.

danil-s.png Danil Setiadi Handaja

​Member
​Partner in EY Indonesia, was appointed as Expert of KAKBI Committee.
Active as Vice Chairman of Accounting Standards Board of Institute of Indonesian Institute of Accountant (DSAK IAI) for the period 2013 – 2018, Financial Services Organization (FSO) Leader, dan ASEAN Assurance Government and Public Sector (GPS) Leader.
Previously, he was EY’s Financial Instrument Help Desk Member and Steering Board of Working Group IFRS 13: Fair Value Measurement and IFRS 9: Financial Instrument established by DSAK IAI and OJK.
Completed Master of Business Administration in Corporate and Financial Strategic from University of Western Australia.

 

Narasumber Komite Penyusun KAKBI

Mahfud_Solihin.jpg Mahfud Solihin

Full Professor of Accounting, Faculty of Economics and Business, Gadjah Mada University (FEB UGM), was appointed as Expert of KAKBI Committee
Currently serves as Deputy Dean of Academic and Student Affairs at FEB UGM. In addition, he is also the Chair of the Islamic Accounting Standard Board of the Indonesian Institute of Accountants (DSAS IAI).
Completed bachelor in Aqidah and Philosophy at IAIN Sunan Kalijaga in 1996 and Accounting at UGM in 1998. Obtained a Master of Accounting (M.Acc) from the University of Western Australia in 2003. In 2009 completed the Philosophy of Doctor (Ph.D) Program at Bradford University, England.
Some of his research have been published in reputable international journals, such as Accounting and Business Research, British Accounting Review, Financial Accountability and Management, and Journal of Islamic Accounting and Business Research.

 liana-lim.png Liana Lim

Partner in KPMG Indonesia, was appointed as Expert of KAKBI Committee
Active as a consultant to financial instrument accounting standard implementation (including PSAK 71/IFRS 9).
Completed bachelor degree in accounting from Universitas Tarumanagara and enrolled in International Banking School organized by INSEAD - KPMG

 yanto.png Yanto

Partner in PwC Indonesia, was appointed as Expert of KAKBI Committee
Active as a lecturer in Universitas Indonesia since 1995.
Completed bachelor degree in accounting from Universitas Indonesia and magister degree in tax law/taxation from Universitas Indonesia.

 sylvia.png ​Sylvia Veronika

Lecturer in Universitas Indonesia, was appointed as Expert of KAKBI Committee
Active as Head of Undergraduate School, Department of Accounting, Faculty of Economics, Universitas Indonesia.
Previously, she served as Deputy Head of Accounting Graduate Programs, Faculty of Economics, Universitas Indonesia, and Member of Good Corporate Governance Committee of PT PLN (Persero).
Completed bachelor degree up to doctoral degree from Universitas Indonesia.

 ratna-w.png Ratna Wardhani

 Head of undergraduate program in accounting – extension program of Universitas Indonesia, was appointed as Expert of KAKBI Committee.
Active as lecturer in Universitas Indonesia.
Completed bachelor degree in economic from Universitas Indonesia in 1999, master degree in management from Universitas Indonesia in 2002, and doctoral degree in accounting  from Universitas Indonesia in 2009.

 radja.png ​Teuku Radja Syahnan

Audit, risk management, and corporate governance consultant, was appointed as Expert of KAKBI Committee.
Active as Independent Commisioner, Member of Audit Committee, and Risk Monitoring Committee in Financial Services Companies in Indonesia.
Previously, he was an auditor in Auditor Board of Republic of Indonesia (BPK RI)
Graduated from the State College of Accountancy (STAN), Universitas Indonesia, and London Business School.
Lianny_Leo.jpg 
Lianny Leo
A professional accountant was appointed as Expert of KAKBI Committee.
She has handled various industries since her first practice in Deloitte. She is currently an Audit Partner in KAP Darmawan Hendang Kaslim & Rekan and is registered in the Financial Services Authority.
Being a Doctor of Philosophy, graduated from Universitas Indonesia, Lianny is concentrating on accounting science and its practice. She serves several companies as audit committee member, gives lectures in Universitas Indonesia, speaks in workshops and seminars, and is a researcher in accounting and auditing subjects She was a member of the IFRS Implementation Team of IAI during 2009 – 2013 and has been a member of the Indonesian Financial Accounting Standards Board of IAI since 2013.
Yan_Rahadian.jpg
 Yan Rahadian
Lecturer in Universitas Indonesia, was appointed as Expert of KAKBI Committee
Active as lecturer and researcher in FEB UI also gives consulting services under of Center of Accounting Development or Pusat Pengambangan Akuntansi (PPA) FEB UI and he was former director of PPA FEB UI.
He also a member of audit committee in PT. Asuransi Bintang, Tbk.
Has a master degree in accounting from Faculty of Economics and Business Universitas Indonesia (FEB UI).
He has expertise in areas of governance, financial accounting, standard operating procedure, sustainability, and other related areas
M_Dawud_Khan.png
 M. Dawud Khan
Lecturer in several universities and Vice Chancellor II of Institut Ilmu al-Qur’an (IIQ) Jakarta was appointed as Expert of KAKBI Committee
Active as Treasurer, Secretary, and Trainer in Dewan Syariah Nasional (DSN) MUI.
Graduated from the State College of Accountancy (STAN, Completed Master Degree in Accounting  from Universitas Muhammadiyah Jakarta, and Doctoral Degree in Islamic Economics from UIN Syarif Hidayatullah Jakarta.
He has work experiences in audit areas, accounting system and SOP design, financial due diligence and share valuation


 


 

 

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