Open AccessPELUANG AKUNTAN PUBLIK DALAM PROGRAM RESTRUKTURISASI UTANG BAGI USAHA KECIL DAN MENENGAH
Author(s) -
Sutjipto Ngumar
Publication year - 2016
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2000.v4.i2.1903
Subject(s) - restructuring , creditor , debt , business , negotiation , facilitator , government (linguistics) , debt restructuring , accounting , work (physics) , finance , business administration , political science , engineering , mechanical engineering , linguistics , philosophy , sovereignty , sovereign debt , politics , law
This paper is prapared to analyse the industrialist’s problems, particulary the little and Midle Business (UKM), paying their debt to the Bank, as the result of economic crisis endlesly. The government through the Jakarta Initiative Task Force (J.I.T.F.) and Fi-nancial Consultant, the Public Accountant which is appointed by Indonesian Accountant Asso-ciation (IAI), go to work as the facilitator, practice debt restructuring program, between obligator and creditor by win and win solution. lution. Public accountant is the partner of JITF as Financial Consultant, prepares the informations : e.g. debt’s document, Fi-nancial Statement, activity and strategy of business. The UKM’s information which have been arranged by public accountant used as another base for debt negotiation. The UKM among restructuring obtacle is that the information about restructuring process is not complete; the lack information of obligator and unhonesty of creditor.