In the current era of globalization, where businesses no longer recognize national boundaries, companies need a reliable financial statements. Audit is the examination for financial statements of a company. The purpose of the audit is to ensure that the company's financial statements have been prepared properly in accordance with the principles set out in the recording to Indonesia’s Principles Accounting Standards.Audit of financial statements is necessary, especially for companies who incorporated limited liability which is an open company. In the form of business entity, the company is managed by a management appointed by the shareholders as owners of the company and will be held accountable for funds entrusted to them.The shareholders will hold accountable management in the form of financial statements.
In general, the financial statements need to be audited so that the financial information presented in the financial statements are fair to all stakeholders (management, shareholders, regulators and creditors). Through the audit, the management company may also obtain feedback, regarding which accounting procedures that was not implemented properly. Principally, the audit minimize the chance or possibility of fraud, theft, error, and similar matters that may occur, which is carried out by company employees deliberately or inadvertently. Management prepared the financial statements and responsible for the outcome. The financial statements needs to be audited by an independent third party, in this case the external auditor, because:
First, the differences of interest between the company's management with outside parties led to the need for a third party that can be trusted;
Second, because of the financial statements may contain errors, whether intentional or unintentional;
Third,once the financial statements have been audited and received unqualified opinion, it is expected that users of financial statements can be sure that the financial statements are free of material miss statement and presented in accordance generally acceptable accounting principles.
Firm Values
Running through our organization is a strong sense of obligation to serve a number of different stakeholders who count on us to deliver quality and excellence in everything we do. Reliable to servicing with aligned core values and in a personalied matter. Our professionals are committed to maintain expertise in their field of practice, passing along that learning to their clients through impeccable service and high quality service delivery. Long serving teams with an ability to value-add through ample experience and pro-business approach. They are recognized thought leaders frequently sought out for publishing opportunities and speaking engagements.
We value our clients by dedicate our work to elevate them to higher level.
Firm History
Established under the name of “KAP Santo & Yonathan” in 2014 by partners who already have experience in auditing for many years, including in Indonesia Big 4 Public Accountants. And then in December 2016 we become “KAP Yonathan & Rekan”. We are working with professional experts and other firms to deliver maximum performance for the best results in our services.The Intercontinental Grouping of Accountants and Lawyers (IGAL) was formed in October 2004 through the merger of two premier business referral networks, both of which have provided exceptional services to their clients for more than 40 years. IGAL is a non-exclusive business network of internationally focused law and accounting firms, which currently boasts more than one hundred member firms worldwide. The continuing growth experienced by IGAL is a testament to the exceptional level of service provided by member firms and our commitment to success.
Managing Partner
Yonathan Augustine, SE., Ak., CPA, CA
Yonathan is a senior consultant, who has over 12 years experiences in number of areas including external audit, internal audit, corporate finance, and advisory. He graduated from Padjadjaran University, as Bachelor of Accounting.
He has professional titles, such as : D – 40.856, CPA, and CA. His public accountant license is AP. 1045, by decree of Indonesian Finance Minister No. 219/KM.1/2014.
He founded KAP Santo & Yonathan in 2014 with Santo, and develop to KAP Yonathan & Rekan in 2016. Prior to founding KAP Santo & Yonathan, he worked extensively in KAP Purwantono, Sarwoko & Sandjaja – Ernst and Young Indonesia, KAP Haryanto Sahari dan Rekan – PricewaterhouseCoopers Indonesia. He also have working experience in several companies in Indonesia.
Partners
Jimmy Cakranegara, SE., Ak., CPA, CA
Jimmy is a consultant, who has over 15 years experiences in number of areas including external audit, financial controller, audit committee.
He graduated from STIE IBII, as a Bachelor of Accounting. He has professional titles, such as : RNA 6367, CPA, and CA. His public accountant license is AP. 1576, by decree of Indonesia Finance Minister No. 263/KM.1/2018.
Prior to joining Yonathan dan Rekan, he join various public accountant firm such as Ernst & Young, Morison International, Crowe Horwath Indonesia for fifteen years, where he has wide experience in general audit, due diligence, Initial Public Offering. He was a member of the audit comittee of PT Renuka Coalindo Tbk, PT Batavia Prosperindo Finance Tbk. He is currently a member of the audit comittee of PT Metrodata Electronics Tbk and PT Gema Graha Sarana Tbk.
As Partners
Rudi Setiadi Tjahjono, SE,Ak,MM,CPA,CA,CPMA
Rudi is a consultant, who has over 14 years experiences in number of areas including external audit, accounting, finance and audit committee.
He graduated from Bachelor of Accounting and Master of Management in Finance. He has professional titles, such as : D-47.766 CPA, and CA. His public accountant license is AP. 1109, by decree of Indonesia Finance Minister No.838/KM.1/2014.
Prior to joining Yonathan dan Rekan, he join public accountant firm, Drs Utomo & Co, Jakarta (member of Arthur Andersen & Co, SC), a former big 5 Accounting Firm where he has wide experience in general audit, accounting services, due diligence and Initial Public Offering in various industries. He was as General Manager and Director of PT Swadharma Indotama Finance, a multi-finance industry. He was also a member of the audit Committees of PT Indomobil Sukses Internasional Tbk and as an Instructor for Indonesia Financial Services Association (Asosiasi Perusahaan Pembiayaan Indonesia) for ten years since 2001 to 2011
Director
Gerryansa Agesy
Gerry has more than 7 years of experience working in an assurance, advisory and regulation services capacity with top-tier local and multinational companies.
He graduated from Kristen Maranatha University as a Bachelor of Accounting. Gerry has key experiences in financial risk management for banking, particularly for credit risk and the iplementation of PSAK 50 & 55 (IAS 32 & 39) standard and PSAK 71 (IFRS 9) within financial institutions and non-financial institutions. He also has key experiences in implementation of IFRS 15, IFRS 16, and IFRS 17.
Relevant Experiences
Project manager and technical advisor for implementation of IFRS 9, IFRS 15, and IFRS 16 relation to group reporting in 2018
Engaged manager in the implementation IFRS 9 for bank in Indonesia and Malaysia
IAS 39 Credit Risk modelling - model development & validation, portofilo risk management
Predictive analysis of large data, forming insights, and developing actionable solutions
