TERUS TERANG, saya bukanlah orang yang gemar minum kopi, awalnya. Terutama kopi tubruk yang hitam-pekat, terasa kasar sekali di lidah, seperti meminum lumpur. Dan, jika pun harus membikin kopi, takaran gula tak boleh tidak pas. Kurang sedikit saja, maka minum kopi tak ubahnya minum pil sakit kepala.
Lanjutkan membaca “Mbah Umar, Kopi, dan Pagi”
BERAWAL dari kesuntukan sehabis berminggu-minggu menghadapi angka-angka akuntansi di kelas, teman saya Rakhmat Alfian mengusulkan ide luar biasa: melancong ke danau Toba. Luar biasa karena ide itu pada mulanya sama sekali tanpa perencanaan. Dibisikkan dari kelas-kelas, akhirnya terkumpul sembilan belas manusia nekat yang terpikat oleh ajakan edan itu.
Lanjutkan membaca “Dari Tele, Memandang Toba”
Abstract
The audit recommendations of the Indonesian supreme audit institution (Badan Pemeriksa Keuangan, BPK) acquired new significance after the collapse of the authoritarian state in 1998 and constitutional amendments in 1999–2002 that reformed the regulation and institutional governance of public sector audit in Indonesia. However, while the reform of public sector audit regulation was carried out through a strong adoption of private sector audit standards and the Westminster SAI model, the BPK retained some of its Napoleonic legacy. This syncretic organisation led to confusion about the BPK’s role and position in the Indonesian legal system. Using a historical and case study approach, this paper analyses the relationship between the BPK’s audit recommendations and the Indonesian legal system. It argues that it is important for the BPK to develop auditing standards that take full account of higher rules, administrative law, and national interests, or at least not to adopt and abolish auditing standards that are counterproductive to its judicial function – not merely to accommodate private international law instruments developed by private non-state actors operating outside the legal framework of a sovereign state.
A. P. Edi Atmaja, Anna Erliyana, Dian Puji N. Simatupang, and Yu Un Oppusunggu
From the journal Accounting, Economics, and Law: A Convivium (https://doi.org/10.1515/ael-2022-0067)
A.P. Edi Atmaja 