This Company Profile is published for introductory material for parties who are competent to know the existence of the Public Accounting Firm (KAP) NANO SUYATNA, SE., Ak., CPA. which was established in Bandung on January 27 2017.
We are committed and strive to improve the business and financial goals of clients through the development and achievement of better profits. The information provided in this Company Profile is limited to essential matters, according to basic needs. In order to actively participate in the business world, we are KAP. NANO SUYATNA, SE., Ak., CPA. has experienced experts and energetic young professionals to help business practitioners deal with problems that arise from business development and technological advancements. KAP. NANO SUYATNA, SE., Ak., CPA. is a registered Public Accountant Office that works based on a practice permit from the Ministry of Finance of the Republic of Indonesia in the form of Kep.Men.Keu RI No .: 552 / KM.1 / 2017 concerning KAP Business License. NANO SUYATNA, SE., Ak., CPA. Professional, trusted and reliable is our motto in providing services to our clients. Is a big award if the service needs are entrusted to us.
As a Public Accountant, KAP. NANO SUYATNA, SE., Ak. CPA. provide several types of services provided professionally, including:
Attestation is a statement of opinion or consideration of people who are independent and competent whether the assertion of an entity is appropriate, in all significant respects, with the stated performance. Assertions are statements made by one party that are implicitly intended to be used by another party (third party).
Attestation services can be further divided into:
Examination, which includes 2 (two) types of examinations include:
First General Audit (General Audit). General Examination is an examination conducted on Financial Statements which include a Balance Sheet, Income Statement, Cash Flow and Equity Report with the aim to provide a Statement of Opinion regarding the Financial Statements as a whole.
Second, Special Investigation. Special inspection is an inspection carried out at the request of the company to examine special events, such as:
a. Purchase issues, b. Fraud or fraud problems, c. Problems of business expansion, d. Structural problems in the company’s capital, e. Problems in calculating cost of goods; etc.
b. Review of Financial Statements. A review assignment requires accountants to carry out question and answer and analytical procedures that provide a reasonable basis for accountants to provide limited confidence in financial statements.
c. Audit Procedures Agreed (Agreed Upon Procedure). An agreed procedure agreement is an agreement in which the accountant is assigned by the client to issue a report on findings based on specific procedures carried out on certain matters concerning the elements, accounts, or items of a financial statement.
…or something like this:
Non-attestation services are services produced by public accountants in which they do not provide an opinion, negative belief, summary of findings, or other forms of belief. The types of non-attestation services produced are as follows:
- Compilation of Financial Statements.
Financial Statement Compilation is a service provided by an accountant that is limited to the presentation of financial statements along with notes to financial statements in accordance with applicable Accounting Standards, beginning with an engagement letter between the accountant and management or the owner of a company. As for the difference with the General Audit, the Financial Report Compilation does not provide OPINION or other forms of assurance of the fairness of the presentation of the financial statements. With no assurance stated, the procedures performed in compiling financial statements are also limited. What needs to be underlined is that the Accountant Compilation Report is not an Independent Auditor’s Report.
- Compilation of the Accounting System.
Accounting systems are all management aids that can be used to identify, collect, classify, report and interpret information about company transactions effectively and efficiently, in order to guarantee the security of company property and the implementation of the established policies.
The scope of the preparation of the Accounting System includes:
a. The assessment and compilation of functions within a corporate organization that can be accounted for in terms of supervision (Internal Control), b. Preparation of systems and procedures for various functions within the company organization which include: Systems & Procedures for Sales and Cash Receipts, Cash Purchases and Expenditures, Provisions, Production, Salary and Wage Payments, Relationships between Subsidiaries and Parent Companies, Relationship between Branch Offices and Headquarters and so on , c. Preparation of General Accounting Guidelines (General Accounting Manual), d. Preparation of Cost Accounting Manual (Cost Accounting Manual), e. Preparation of Account Classification Guidelines and Account Codes, f. Designing the form and content of forms: ledgers, ledgers, and forms and contents of Financial Statements, Production Reports, and other Reports.
- Management Information Systems (Computerized). Services provided to medium and small scale companies in conducting financial and other administrative records using software. The solution from the IT division comes with developing and providing cost effective, technology solutions on demand for companies or organizations both small and large. Management information systems integrate information available in a business entity both private and government in such a way (effective and efficient) that makes it easy for each managerial level to make decisions. To fulfill the above, each application system (for example Bookkeeping) that will be equipped with user needs:
a. User – ID and password with different levels, b. Standardized tables according to need;, c. Validation and Editing System, d. Data Process and Making Financial Statements, e. Computer Operating Instructions (hardware).
- Budget preparation and service budget system services include:
a. Company budget preparation (budget preparation), for short-term, medium-term and long-term planning, b. Compilation of company budgets for special activities, c. Functioning company budget as a cost control tool (budgetary control).
- Administration Services Administrative assistance services (accounting service) includes making books or records that need to be owned by the company and guiding company staff in keeping books, so they can prepare Financial Statements. Services include:
a. Organize documents and evidence of transactions to be properly archived, and prepare the books needed to record company transactions, b. Helps with accounting until the preparation of company financial statements manually or by computer.
- Preparation of Feasibility Study.
The feasibility study services include the activities of analysis and evaluation of a planned activity or project, which includes organizational and management, marketing, technical, financial and economic aspects with the aim of providing recommendations regarding the feasibility of a project. The results of the feasibility study can be used as a basis for determining whether an activity plan or project can be economically justified. Feasibility studies are generally needed in order to: a. Building a new project or expanding an existing project, b. Obtain credit facilities from banks or non-bank financial institutions, c. As one of the requirements to obtain an investment permit from the Investment Coordinating Board, both in the context of Domestic Investment (PMDN) and Foreign Investment (PMA), d. Assess the project of a certain activity.
- Management and Tax Consultation
Services in this field include: providing advice or advice in the field of management and taxation which includes accounting and financial, production, marketing, inventory management issues as well as advice and advice relating to taxation, including:
(1) Taxation Services for Routine / Monthly Reports We provide direction, supervision and revision in preparing the Tax Report, including:
a. Article 21 Monthly Income Tax Article, b. Article 25 Monthly Income Tax Report, c. Monthly Income Tax Article 23 or 26;
d. Monthly Income Tax Article 4 paragraph 2, e. Monthly Value Added Tax (VAT) report.
(2) Taxation services include:
a. Prepare and calculate Income Tax (Corporate Income Tax Form 1771) for the end of the tax year period, b. Prepare and calculate Employee Income Tax (Form 1721) for the end of the tax year, c. Checking financial posts, specifically related to the Tax Report.
(3) Other Tax Services.
Besides monthly and annual tax services, we also provide incidental tax services, which are certain cases, including:
a.Retover Tax Overpayment.
Our service consists of preparing all the requirements and the process of restitution to the Tax Office until the restitution is received by the Taxpayer.
b. Examination, Existence and Appeal.
We also help represent taxpayers (WP) in terms of tax audits by the Tax Office. Henceforth, if the audit results are not received by the Taxpayer, we also assist in the case of the objection process and if the objection process, the taxpayer still feels dissatisfied, then we submit an appeal.
c. Free Certificate (SKB).
To prevent overpayment of taxes, we will provide services in the form of processing a Free Certificate (SKB) from the Tax Service Office, reduction of tariffs for Tax Treaty and so on.
- Other Services
a. The design of the Merger includes auditing the financial statements, making the balance sheet, assisting the process of designing the merger, preparing the accounting and financial system manuals after the merger.
b. Human Resources Training
c. Business Planning and other Management Services, etc.
Thus a little introduction from us, hopefully it can be useful for you, ladies and gentlemen and can cooperate with us.