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Yulianto Dirdjosumarto
Politeknik LP3I Bandung
Economics, Econometrics & Finance

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PERAN AKUNTANSI LINGKUNGAN HIDUP DI INDONESIA Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract : Environmental accounting is the branch of accounting science which records, measures, reports, discloses quantitative data related to problems or issues of environment on stakeholders and entities behalf in order the gradation of environmental quality can be reduced based on financial accounting standard. The object of environmental accounting is externality or external cost. Environmental quality costs can be classified into four categories : (1). prevention costs; (2). detection costs; (3). internal failure costs; and (4). external failure costs. Prevention costs refer to the costs incurred to prevent, or the costs arising as a result of low-quality of the environment. Detection costs refer to the costs intended to determine that product, process, and other activities conform to environmental standards. Internal failure costs refer to the costs incurred on production. External failure costs refer to the costs incurred after production. External cost can be recorded as direct cleaning cost, disposal cost, administrative and legal cost, new plant and equipment cost. The claims of the court can be recorded as contingent liability and must be disclosed on notes to financial statements. There are several methods can be used to measure external cost such as opportunity cost approach, surrogate valuation, interview, survey, questionnaire that involves the victims of negative effects of industrialization or environment as the respondents. The role of environmental accounting in Indonesia is to prepare qualitative data to record, measure, report and disclose transactions and events related to environmental problems in frame of reducing the gradation of environmental quality on firms and stakeholders behalf based on Indonesian financial accounting standard (SAK) and Indonesian constitution and legislation of environment.
FUNGSI BUKTI AUDIT DALAM TINDAK PIDANA KORUPSI Yulianto Dirdjosumarto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 2 No 1 (2016): JRAK - Januari 2016
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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ABSTRACT : In criminal law, in corruption case, in forensic accounting, and in auditing (investigative auditing), evidence has important role. As we know that auditing can be regarded as a systematic process to obtain and evaluate evidence in frame of comparing condition with specific criteria. Evidence in common must be admissible and relevant so that it can properly be received by a court as a matter of law or it relates to the facts. Based on article 184 (1) KUHAP, the tools of evidence include : (a). testimony of witness; (b). expert opinion; (c). written documents; (d). guidances; and (e). confessions evidence. Arens et.al. (2011 : 158) classify audit evidence into 8 categories such as (a). physical examination; (b). confirmation evidence; (c). documentation evidence; (d). analytical procedures; (e). inquiry; (f). recalculation; (g). reperformance; and (h). observation. In relation to the KUHAP, audit evidences should be used as references to the tools of evidence in KUHAP. The roles of audit evidences as follows : (1). physical examination can be used as testimony of witness and confessions evidence; (2). confirmation evidence can be used as written documents, testimony evidence and confessions evidence; (3). documentation evidence can be used as written documents, testimony of witness and expert opinion; (4). analytical procedures can be developed as expert opinion; (5). inquiry can be used as testimony of witness and confessions evidence; (6). recalculation can be developed as written documents; (7). reperformance can be developed as written documents; and (8). observation due to obtaining from presumption, can not be used as legal evidence.
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