PELUANG AKUNTAN PUBLIK DALAM PROGRAM RESTRUKTURISASI UTANG BAGI USAHA KECIL DAN MENENGAH

Sutjipto Ngumar

Sari

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.

Kata Kunci

Debt Restructuring; Public Accountant; Jakarta Initiative Task Force

Teks Lengkap:

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Referensi

Maudy Warouw, at all Akuntansi Di Indonesia , Salemba Empat 1997, Jakarta.

Prakarsa Jakarta, Panduan Restrukturisasi Hutang Usaha Kecil dan Menengah di Indo-nesia , Edisi Pertama, Satuan Tugas Prakarsa Jakarta, Agustus 1999, Jakarta.

Tjiptono Darmadji, Program Restrukturisasi Hutang Usaha Kecil dan Menengah (UKM) , Paper, UNAIR, 15 Desember 1999.

………………, Restrukturisasi Hutang, Paper, Bank Daiwa Perdana , 1999, Jakarta.

Widigdo Sukarman, Peran Strategis Restrukturisasi Hutang Usaha Kecil dan Menengah ; Paper pada lokakarya Prakarsa Jakarta, 26 Agustus 1999, Jakarta.

Dit.Jen. Koperasi Pengusaha Kecil dan Menengah ; Peran Strategis Restrukturisasi Hutang UKM, Paper pada lokakarya Prakarsa Jakarta, 26 Agustus 1999, Jakarta.

Harian Jawa Post, Surabaya 6 Februari 2000.

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