MAHLI SEMBIRING
PROFESSIONAL SERVICES
Perkantoran Pulomas 1
Gedung V Lt. 1 No. 12
Jl. Jend. A. Yani No. 2 Jaktim 13210
Telp/Fax. 021-4758276
Email: pajakhemat@gmail.com
http://pajakhemat.blogspot.com
http://akuntan-forensik.yolasite.com
PERIJINAN/LICENSE
SURAT IJIN PRAKTIK KONSULTAN PAJAK
Departemen Keuangan Republik Indonesia
Direktorat Jenderal Pajak
NOMOR: SI – 1811 / PJ /2010
Tanggal 5 Mei 2010
Personal Profile - JOB
>23 years professional experience
• Tax Consultants
• Forensic Accountants practicing and instructor
• Business development management
• Change management
• Accounting services
Personal Profile - Education
• Drs, Ak: Sarjana Ekonomi Akuntan, USU Medan
• MSi: Magister Sain Administrasi dan Kebijakan Bisnis,
Universitas Indonesia, Jakarta
• CPA: Certified Public Accountant, Ikatan Akuntan
Indonesia Jakarta
• BKP: Bersertifikat Konsultan Pajak, Ikatan Konsultan
Pajak Indonesia Jakarta
• MMsc: Master of Metaphysics, University of
Metaphysics, LA USA
• Mh.D: Ministry holistic of Doctor, University of Sedona,
AZ USA
Personal Profile – BUSINESS SECTOR
• Hospitality: hotel, restaurant, resort
• Agribusiness: Rubber, palm oil, cocoa, citrus, corn,
horticulture, land fish, herbal
• Forest industry: wood, rattan, bamboo
• Property and Real Estate
• Trading: export import, wholesaler, retailer
• Manufacturing: household, furniture, food, drink,
building material, fish food
• Mining: coal and minerals
• Services: building construction, banking and finance
Business Brand
TRIFINANSIA AKUNTANANDAL
PRODUCTS PROFILE
PROFESSIONAL PRODUCTS
TRIFINANSIA AKUNTANANDAL
FISCAL ASSESSMENT
• Tax Review
• Tax Planning
• Tax Report
• Tax Dispute Management
•
Save safe Tax, Easier Financial Administration,
Usable financial information, Assets flow in track
FINANCIAL ACCOUNTING
• Accounting System provider
• Accounting Services
• Financial Analysis
• Budgeting and Business Plan
Performance Review and Improvements
• Document Storage
FORENSIC ACCOUNTANT
• Risk Management
• Fraud Detection
• Loss Calculation
• Corruption Investigation
• Dispute Resolution
• Litigation Support
Professional Services
Business operation system:
Tax Services
Tax
Dispute
Managem
ent
Tax
Review
Tax
Report
Tax
Planning
Business operation system: Tax Review
All taxes: potential tax liabilities vs safe saving
Selected tax based subject: Corporate, Personal
Selected tax based object: Income, VAT,
Property
Selected tax based obligation: self assessment,
witholding
Selected tax based transaction: expenditures/payment,
income/revenues
Business operation system: Tax Planning
Based on
tax
review:
Propose
New
Chart of
Account
(COA)
Adjusment from old to New COA
Preparing Documents support
Preparing new accounting system
Preparing new application program
Preparing new staff
Business operation system: Tax Report
Preparing financial
statement
Fiscal
Reconciliation
Based on
Tax Planning
Preparing fiscal financial
statement
Preparing tax return
(SPT Masa, Tahunan)
Free
Restitution
Business operation system:
Tax Dispute Management
Tax Return vs Tax Office
assessment
Correction/
Objection
 Appeal/Claim
 PK
Tax Audit vs Tax
Review/Planning
/Report
Professional Services
FINANCIAL ACCOUNTING
Business operation system: Financial
Accounting
Document
Storage
Accounting System
Provider
Performance Review
& Improvements
Budgeting
Business
Plan
Accounting
Services
Financial
Analysis
Business operation system: Accounting
System Provider
Accounting Manual:
data entry to Financial
Statements/Analysis
Staff Recruitment &
Training
Documents
Preparation
Electronic Data
Processing
Business operation system:
Accounting Services
Financial Statement Preparation
Data entry to
Financial
statement
preparation
All accounting
function
Documents Storage
Accounting System
Program Application
Staf assignment
Business operation system:
Financial Analysis
ratio
credit
industry
Prime
• Vertical analysis
• Horizontal analysis
• Historical vs Projection
• Liquidity: character, capacity, condition
• Solvability: capital, collateral
• Continuity: rate of return, payment period, risk management
• Industy position national
• Industry position international
• Profitability, Growthability
• Sociability, Extendability
• Futurebility, Environtability
• Sustainability
Business operation system:
Budgeting & Business Plan
ASSUMPTION
BASED
RESEARCH
Short
term
proje
ction
Long
term
projec
tion
Narrat
ive
descri
ption
Compar
ative
opinion
constru
ction
Business operation system:
Performance Review & Improvements
• lifecycle
• performance
Actual position
Expected
position
• lifecycle
• performance
• function
• Structure
• personal
Propose
improvement
BUSINESS IMPROVEMENT PROCESS STEPS
Problem
or
opportuni
ty
identificat
ion
Project
planning
and team
formation
Data
gathering
and
business
solution
design
Process
and
system
develop
ment
Implem
entatio
n and
measur
ement
Business operation system:
Document Storage
Accounting
services
Electronic
document
Document
storage
Paper
document
Maintenance convertion
management
Professional Services
FORENSIC ACCOUNTANT
Business operation system:
FORENSIC ACCOUNTANTS
RISK MANAGEMENT
Fraud
Detection
Loss
Calculation
Litigation
Dispute
Support
ReSolution
Corruption
Investigation
Business operation system:
Risk Management
Risk Analysis
• events may occur
• magnitude of their
consequences
• describing and/or
calculating risk
• the identification of
undesired events,
and
• the causes and
consequences of
these events
Risk Assessment
• culture,
• processes and
• structures that are
directed towards
• the effective
management of
potential
opportunities
• adverse effects
Risk Evaluation
• to determine risk
management
priorities by
comparing the level
of risk against
predetermined
standards, target
risk levels or other
criteria
• A comparison of
the results of a risk
analysis with the
acceptance criteria
for risk and other
decision criteria.
Risk Management
Process
• The systematic
application of
management
policies, procedures
and practices to the
tasks of
• establishing the
context, identifying,
analyzing,
evaluating, treating,
monitoring and
communicating risk.
Business operation system:
Fraud Detection
Employee
Fraud/Misappropriation of
Assets.
Financial Statement
Fraud.
Business Partner
Fraud
Business Processing
Fraud
Business operation system:
Loss Calculation
Damage Calculation Expert
the value of an intangible asset
Opinion on Liability Issues
Unrepresentative Sample in Income Calculation
Know When to Hold them, Know When to Fold them
Business operation system:
Corruption Investigation
Creative
opportunities and
corruption -usually the
executive is put in
charge of an
operation and
because they want
to see those
operations
succeed, succumb
to the bribery and
corruption
prevalent, and get
caught up in a
slippery slope of
moral decline
where they end up
robbing from their
own corporation.
the
availa
bility
of
witne
sses
and
those
willing
to
testify
the
amo
unt
and
kind
of
loss
the
evid
ence
that
can
be
reco
nstr
ucte
d
rela
ted
crim
es
the
desir
es of
victi
mize
d
parti
es
trac
eabi
lity
of
stole
n
asse
ts
DISPUTE RESOLUTION
ARBITRASE
NEGOTIATOR
INTERMEDIER
PROPOSAL APPROACH SOLUTION
Business operation system:
Litigation Support
• White collar crime investigations, including employee
embezzlement, corruption, vendor fraud schemes and other
economic crimes against entities.
• Matrimonial matters including asset finding and tracing;
income determination and formulation of normalization
adjustments in business valuations.
• Shareholder dispute suits, such as showing financial
statement and other management fraud.
• Loss profit computations in economic damage cases,
including the determination of historical income and
expenses.
• Defense cases such as white collar criminals, tax fraud
matters, etc
SOFTWARE PRODUCTS
under development
FISCAL ASSESSMENT
• Tax Review Application Program
• Tax Planning Application Program
• Tax Report Application Program
• Tax Dispute Management Application Program
FINANCIAL ACCOUNTING
• Accounting System Application Program
• Accounting Services Application Program
• Financial Analysis Application Program
• Budgeting and Business Plan Application Program
• Performance Review and Improvements Application Program
• Document Storage Application Program
FORENSIC ACCOUNTANT
• Risk Management Application Program
• Fraud Detection Application Program
• Loss Calculation Application Program
• Corruption Investigation Application Program
• DISPUTE RESOLUTION Application Program
• Litigation Support Application Program
Professional Services
Lifecycles Change Management
Lifecycles Change Management
QUICK WAY TO PRIME – STAY PRIME – RETURN TO PRIME
CHANGE PROBLEM SOLUTION
Expecting condition
Existing condition
STATUS = POSISI CAPAIAN
PRAKTEK
LCM
KURVA NORMAL SIKLUS HIDUP
UMUR = POSISI WAKTU
PRIMA = kondisi
1. profitabilitas,
2. likwiditas,
3. solvabilitas,
4. sosialitas,
5. kontinuitas,
6. ekspansitas,
7. tumbuhitas,
8. lingkungitas
paling optimal yang dapat dicapai
FASE DALAM SIKLUS DAN KEBUTUHAN KHUSUS
Melindungi
laba
PENJUALAN
LABA
Pengembalian investasi
menua
PRIMA
jatuh
Kelanjutan pribadi
laba
Penjualan
Pangsa pasar
dewasa
tumbuh
kas
aristokrasi
Politik luar dalam
Saling membunuh
mujizat
komitmen
jadi
niat
menghilang
Tinggal kenangan
LCM’s METHOD TO REACH PRIME
PRIME
RAISING HEALTHY ORGANIZATION
CHANGE MANAGEMENT: PERSONAL & CORPORATE
ANALYZING ORGANIZATIONAL BEHAVIOR
ASSESSMENT:
WHAT IS GOING ON?
PERSONAL CHANGE MANAGEMENT
INDIVIDUAL CHANGE MANAGEMENT APPROACH
MANAGE PERSONAL TRANSITION
• Individuals can assess where they are in the change process and
identify their own personal barriers to change.
FOCUS CONVERSATIONS
• Communications with employee can be targeted to where they are in the
change process, thereby enabling productive and focused conversations
centered on their area of interest or conflict.
DIAGNOSE GAPS
• Collecttive input from employees provides a diagnosis of why a
change may be failing/ not as effective as planned.
IDENTIFY CORRECTIVE ACTIONS
• A framework can be created to identify corrective actions
during the change process.
ADKAR MODEL FOR
INDIVIDUAL CHANGE MANAGEMENT
REINFORCEMENT
KNOWLEDGE
about
DESIRE to
how to
participate change
and support
AWARENESS the change
of the need
to change
ABILITY to to keep the
implement change in
new skills place
and
behaviors
Corrective action
for resistance
Communication
to build trust
Training
Sponsor
activities
Rewards
CORPORATE CHANGE MANAGEMENT
Organizational change management
Phase 1. PREPARING FOR CHANGE
• Define change management strategy
• Prepare change management team
• Develop sponsorship model
Phase 2. MANAGING CHANGE
• Develop change management plans
• Take action and implement plans
Phase 3. REINFORCING CHANGE
• Collect and analyze feedback
• Diagnose gaps and manage resistance
• Implement corrective actions and celebrate successes
CHANGE MANAGEMENT SCALING
Change
Resistant
organization
Change-able
organization
Medium-high
risk
High risk –
more change
management
Low risk – less
change
management
Medium-low
risk
Small
Incremental
change
Large
Disruptive
change
MANAGING ORGANIZATIONAL CHANGE
COMMUNICATION
PLANS
RESISTANCE
MANAGEMENT PLANS
SPONSOR
ROADMAPS
COACHING PLANS
TRAINING PLANS
THE OPTIMAL PATH TO PRIME
PAEI
PAeI
pAEI
paEI
paeI
Mature Sustainable Prime
Prime Birth
Pregnancy
Conception
The fertile womb
On the optimal path, the transitions
are easier. With the development of
Long-run EI, the system of
short-run A reflect the long-run
purpose and the true interdependency. With values, vision, and
systems, by the time P joints,
everything is ready. P does not
have to wonder why, what, or how
to do. It’s all given. Just go and do it.
CONTACT
MAHLI SEMBIRING
Mobile: 081315731000
Perkantoran Pulomas 1 Gedung V Lt. 1 No. 12
Jl. Jend. A. Yani No. 2 Jaktim 13210
Telp/Fax. 021-4758276
Email: pajakhemat@gmail.com
http://pajakhemat.blogspot.com
http://akuntan-forensik.yolasite.com