Highilght of KAKBI Committee - Bank Sentral Republik Indonesia
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September 26, 2018

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, A. Tony Prasetiantono
​Member, Sidharta Utama
Member, Jan Hoesada
Member, Slamet Sugiri
Member, Dwi Martani
Member, Amir Abadi Jusuf
Member, Kusumaningsih Angkawijaya

 

Technical Team - Expert

​DSAK – IAI *) ​Danil S. Handaya
​Yakub
​Aucky Pratama
​Academician ​Sylvia Veronica Siregar
​Ratna Wardhani
​Practicioner ​Liana Lim
​Yanto Kamarudin
​Yasir
​Teuku Radja Syahnan

*) Accounting Standard Board of Indonesian Institute of Accountant

Technical Team - Compiler from Bank Indonesia

​Dwi Honesty ​Candra Puspita Dewi
​M. Agung Hastowo ​Galih Pradhono
​Any P. Arief ​Tiurma Natasha A.H.
​Edi Yusup Toto S. ​Aviandini Cahyawati
​Verra Damayanti ​Huriah
​Desiyanti ​Nugraha Y. Handrajati
​Rachmat Iryanto ​Yusiana Dwi Sucianti
​Saptadi ​Sanuri
​Nurtiawarman ​Pingki Rita Dewi
​Kusumo Wardani ​Senni Adhitari
​Sugiarto ​Bambang Suroso
​Arlin Karlina ​Restu Sutarko
​Meloin Hutabarat ​Nuryanti
​Fenny Juliantini ​Niniek Cahyaningrum
​Aulia Nurul Pratiwi ​Retno Widati
​Gina Dwi Fitrina

 

Technical Team - Compiler from Academician

​Yan Rahadian ​Rahfiani K
​Aria Farahmita ​Aisyah Dian Pratiwi
​Taufik Hidayat ​Annisa Febriana
​Eko Wisnu W. ​Ayu Nadia Hanum
​Widya Perwitasari ​Siti Czafrani
​Agustin Setya Ningrum

 

Secretariat Team

​Sugiarto
​Meloin Hutabarat
​Fenny Juliantini
​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

Ketua Komite Penyusun KAKBI

 ​rosmaya_h.jpg

Rosmaya Hadi
Ketua Komite merangkap Anggota Dewan Pengarah Komite​
​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, Deputy Director of Finance Department, and Section Head of Settlement of Transactions in Rupiahs.
Completed Bachelor Degree in Law from Universitas Padjajaran in 1984 and Master Degree in Administration and Human Capital Management from Universitas Indonesia in 2004.

 

Dewan Pengarah Komite Penyusun KAKBI

 rosita-uli.png Rosita Uli Sinaga

 Ketua merangkap Anggota

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

Wakil Ketua merangkap Anggota 
​Department Head of Finance 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

Anggota 
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, Deputy Director of Finance Department, and Section Head of Settlement of Transactions in Rupiahs.
Completed Bachelor Degree in Law from Universitas Padjajaran in 1984 and Master Degree in Administration and Human Capital Management from Universitas Indonesia in 2004.
 jbp-s.png
JBP. Simandjuntak
Anggota
​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

Anggota
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

 jan-h.png Jan Hoesada

Anggota
​Lecturer in some universities in Indonesia, was appointed as Member of Steering Board of KAKBI Committee.
Active as Member of Linguistic Board, Education and Culture Ministry since 2018, Member of Governmental Accounting Standard Committee (KSAP) since 2004.
Previously, he served as Audit Committee in Indonesia Financial Service Authority (OJK), Member of Accounting Standards Board of Indonesian Institute of Accountant (DSAK IAI) for the period 1993 – 2009, partner in Jan, Ladiman & Co Public Accountant Office.
Graduate of Bachelor in Accounting from Universitas Gadjah Mada, Magister Management from Universitas Indonesia, and Doctoral proggramme in Strategic Management from IBII.

slamet-s.png
Prof. Slamet Sugiri

Anggota
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

Anggota
​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

Anggota
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

Anggota
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

Anggota
 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.

 tony-p.png A. Tony Prasetiantono

Anggota
​Professor in Faculty of Economic and Business of Universitas Gadjah Mada, was appointed as Member of Steering Board of KAKBI Committee.
Active as Chairman of Economic and Public Policy Studies Center of Universitas Gadjah Mada, Member of Bank Indonesia Supervision Board for the period of 2017 – 2020.
Previously, he served as Independent Commisioner of Bank Mandiri (2003 – 2005) and Chief Economist of BNI (2006 – 2010).
Completed Bachelor Degree of Economic from Universitas Gadjah Mada in 1986, Master of Economics from Univeristy of Pennsylvania in 1991, and PhD from Australian National University in 2005.

 

Narasumber Komite Penyusun KAKBI

 danil-s.png Danil Setiadi Handaja

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.

 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.

Last Update : August 1st, 2018


 

 

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