Konsultan Keuangan, Management Consulting, Standard Operating Prosedure, SOP, Pedoman Akuntansi, Pedoman Keuangan, Finance Consulting, Training, Pelatihan

Independent member of

A worldwide network of independent professional firms

Our Firm

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PT Prima Mitra Edukarya (CTPrima) is a business advisory and assurance

services firm. We are member of Geneva Group International (GGI).

CTPrima was established in 2005 and is managed by a diverse mix of professionals

with extensive backgrounds in the fields of audit, business advisory and consulting

services. Our technical advisors and Directors gained extensive trainings and

experiences through international firms and overseas education.

CTPrima is an independent member of

Geneva Group International

The Common LinkGlobal – interdisciplinary – independent GENEVA GROUP members are established companies whichoperate independently, but have a common goal : to enhance their international expertise for the benefit oftheir client base. The group is dedicated to deliver client support, consolidating and increasingly globalpresence and providing an assurance of successful results.

Our reputation for excellence and integrity is our most valuable assets. All our member firms are committedto providing the highest quality of services.

Geneva Group International Limited (GGI), registered in Geneva, Switzerland, is a

leading global network of professionals, independent auditors and accountants, law

firms and management consultancies who expert in international business. As the

biggest global multidisciplinary network, GGI currently has 520 offices in 89

countries, 2,044 partners, and a total professional staff of 17,620 that takes care of

the accounting, legal, taxation and consulting matters of its growing international

clientele. GGI ranked 6th worldwide in 2011 (according to a survey carried out by

Accountancy Magazine, the UK’s leading publication for profession). Members and their

clients can exchange information and access knowledge quickly and simply through

fellow members located all over the world.


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Local strength, Global structure

For lasting success in international markets, now more than ever, it is essential for

companies to prepare the ground on which successful business relationships are

founded by optimizing the financial, legal and fiscal basis. Who better to provide

consultancy than local specialist?

Four Pillars One PhilosophyThe Geneva Group philosophy unites all members across all cultural differences and mindsets:

� TRUST

Successful business is based on trust. The Geneva group adheres to strong professional and ethical

principles, developing close relationships with reliable, loyal and competent employees and partners.

� QUALITY

GGI applies rigorous selection criteria before admitting new members. Only firms providing the high

quality standards and excellent clients services are invited to join GGI. Each member firm is admitted

only after substantial due diligence on our parts.


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� INDEPENDENCE

We strongly believe that only a network of genuinely independent member firms is able to meet the

many challenges faced by businesses in today’s expanding markets. Although each member firm is

different and independent, the same high quality standards apply to each.

� COMMUNICATION

The complexity and intensity of information on the one hand. And the language barriers on the other,

mean that seamless coordination is essential. Useful knowledge can only stem from solutions-oriented

and carefully targeted research. The GENEVA GROUP actively promotes specifically directed

communication as a necessity to ensure competence and quality for the future.


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Our Services: One Source For All Services

OUR SERVICES

ASSURANCE SERVICESBUSINESS ADVISORY

• Insurance Advisory

• Accounting Services

• Merger & Acquisition

• Standard Operating Procedures

• Tax services

• Management Information Technology

• The Sarbanes–Oxley (SOX) section 404 compliance for Multinational

Company

• Training & Development

• Financial Due Diligence

• Special Reviews

• Client Business Review

• Management Audit


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Our People: Advisors, Directors & Consultants

A brief summary about our Directors and Advisors:

Directors at Our Business Advisory and Assurance Services


Albert Serhalawan (Albert)

Mr. Albert, is a Director at our Business Advisory and Assurance Services. Previously, he is an internal audit

division head in one of the largest Pharmaceutical Company. He has also gained some experiences as a tax

department head in some companies. He has an extensive training and experiences in handling tax

disputes, planning and settlement.

Formal Education- Bachelor of Financial Accounting at Christian University of Indonesia.

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Technical Advisor at Our Business Advisory and Assurance Services

Ludovicus Sensi Wondabio (Sensi)

Mr. Sensi is an Insurance Expert & Technical Advisor at our Business Advisory and Assurance Services. He

was an audit partner at Deloitte Touche Tohmatsu (Deloitte) Indonesia.

He has gained more than 24 years of extensive audit experience in various industry FORtelecommunication, oil & gas, manufacturing, trading, construction, banking, insurance, pension fund,securities & investment company, hospital, foundation (non profit organization), hotel and property.

Mr. Sensi was a Chairman of Professional Ethics of the Indonesian Institute of Certified Public Accountant

(IICPA), and a lecturer in the Accounting Master Program at the Faculty of Economy, University of Indonesia

(MAKSI FEUI).

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Ludovicus Sensi Wondabio (Sensi) continued

Formal Education:

- Doctor in Accounting at University of Indonesia.

- Master of Accounting Management at University of Indonesia.

Professional Experience:

- Exchange program in Deloitte Touche, Los Angeles, California – USA (1996 – 1998).

- Obtain the qualification as Certified Public Accountant (CPA) after participating in the national.

examination of accounting profession in the state of California.

- Exchange program in Deloitte Touche, Perth – Western Australia (1995).

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Our People : Advisors, Directors & Consultants

Bernard E. Tidajoh (Benny)

Mr. Benny is an IT Governance Specialist & Technical Advisor at our Business Advisory and Assurance

Services. He was a System & Procedures Division Head and Internet Banking Team Leader at Lippo Bank

Head Office. Master of Science in Accounting and has acquired more than 22 years experiences in

computer based information system including system development and implementation as well as IT

governance in banking industry, financial services, logistics, mining and manufacturing industry.

Formal Education

- Doctoral candidate in Accounting at University of Indonesia.

- Master of Science in Accounting at University of Indonesia.


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Yohanes M. Vianney H. See (Vian)

Mr. Vian is a Technical Advisor at our Business Advisory and Assurance Services. Previously, he is a Manager

in BDO Indonesia (member of BDO Global Coordination, UK), and a Controller in one of the largest

insurance group in Indonesia. He has more than 14 years extensive experience, specialized in financial

service industry (capital market, general insurance, life insurance and pension fund) and other various

industries such as pharmaceutical, hotel and tourism, oil and gas, hospital, manufacturing and non-profit

organization (local & international).

Formal Education- Master of Financial Management at University of Indonesia.

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Sayaga Prawirasetia (Sayaga)

Mr. Sayaga is a Technical Advisor at our Business Advisory and Assurance Services. Previously he was a

department head on Indonesian State Finance and Development Surveillance Committee (BPKP –

government auditor), He has more than 31 years of exclusively unique & multidimensional experiences in

consulting & auditing in various owned state companies such as Forensic accounting & investigated audit,

operational audit, organizational study, cost and financial accounting system, project study and general

audit.

Formal Education

- Master in Financial Science at Institute of Financial Science (Government Institute).


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Hardius Usman (Hardius)

Mr. Hardius is a Statistic Research Advisor at our Business Advisory and Assurance Services. He was a

consultant at International Labor Organization (ILO – United Nation). With more than 19 years experience

of extensive statistical research experience in various Industry such as Property, manufacturing, trading,

construction, banking, insurance, pension fund, securities & investment company, Pharmaceutical and

foundation (non profit organization).

Formal Education- Master of Science in Demographic Studies at University of Indonesia.


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A brief summary about our Consultants:

Consultants at Our Business Advisory and Assurance Services

Heni Heriyani (Heni)

Ms. Heni is a manager of our Business Advisory and Assurance Services. She was an accounting manager in

some industries. With more than 9 years of extensive experience in various Industry such as manufacturing,

oil & gas, trading, securities & investment company, hospital, foundation (non profit organization) and hotel.

Formal Education- Master of Accountancy at Padjadjaran University (Maksi Padjajaran).

Professional Experience- Obtain the qualification as Indonesia Certified Public Accountant (Indonesia CPA).


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Geneva Group International in Indonesia has enough professionals with extensive experience in various

industries and had completed business advisory and consulting work on behalf of shareholders and potential

investors.

Knowledge is a MUSTEnhancing our professional knowledge is a must in our company, we assist our professional with extensiveinternal and external training, and supported them to have a professional career objective.


44%56%

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AREA OF EXPERTISE

62%15%

23%

Accounting & Finance

Management Information Technology

Taxation


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ELNUSA

OURClient’s Portfolio

Rajawali Nusantara Indonesia

&Others….


Pertamina Tongkang Semen Andalas

RS UKI

RS Setia Mitra

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BUSINESS ADVISORY SERVICES

INSURANCE ADVISORY

Services to Insurance Industry:

• Set-up company’s operational system and procedures (SOP);

• Internal audit review, operating manual review and share valuation;

• Performance management review;

• Merger consultation and advisory;

• Custom Insurance Services.


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ACCOUNTING SERVICES

• Financial Statement Report Preparation & Presentation:(based on Indonesia Financial & Accounting Standards (PSAK-GAAP)

Our service framework is concerned with general purpose financial statement reportingpreparation and presentation including consolidated financial statements. Although we couldserve the special purpose financial statement report, For example, prospectuses andcomputation prepared for taxation purposes, or others.

We will help our client to perform the financial and accounting standard operational systemand procedures based on our services.

Our service applies to the financial statements of all commercial, industrial and businessreporting enterprises, whether in the public or private sectors.


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ACCOUNTING SERVICES continued

MERGER AND ACQUISITION IMPLEMENTATION

We will help our client to perform the financial and accounting standard report preparationand presentation for merger and acquisition purpose.

• Debt restructuring;

• Liquidation Services;

• General Ledger Reconciliation;

• IFRS Financial Reporting based on IFRS (for SGX and overseas reporting requirements);

• Public Company Accounting Oversight Boards (PCAOB) Financial Reporting (for Multinational

Company reporting requirements).


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STANDARD OPERATING PROCEDURES (SOP)

We will help our client in preparing a SOP Manual and meet our client’s objectives related to:

1. Systematically record all current business policies, processes, and procedures currentlyfollowed;

2. Clearly indicate the flow of actions performed from beginning to the end of the processchain;

3. Inculcate a culture of “Control Consciousness” among process owners and operatives;

4. Observe shortcomings in the policies, processes and procedures and make suitablerecommendations for improvements in the policies, process effectiveness, processefficiency, internal controls and compliance, as applicable;


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STANDARD OPERATING PROCEDURES (SOP) continued

We will help our client in preparing a SOP Manual and meet our client’s objectives related to:

5. Serve as a basis for disseminating knowledge on the above among employees dealingwith the relevant business function, to enable adequate training to be imparted toconcerned personnel with a view to making the business operations person-independent;

6. Act as a reference guide to Internal Audit, which assesses the extent to which the SOP iscomplied with.


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TAX SERVICES

• Corporate Tax Preparation

We will prepare monthly or annually clients’ corporate income tax, such as:

- Income Tax article 21: employee income tax;

- Income Tax article 26: foreign employee income tax;

- Income Tax article 23/26: service income tax;

- Income Tax article 4 (2) Final: rental service income tax;

- Income Tax article 25/29: corporate income tax;

- Income Tax article 22: import income tax;

- Value Added Tax (VAT).

• Personal Tax Preparation

We are also help our client in handling their monthly and annually personal tax such as:- Income Tax article 21: personal income tax.


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TAX SERVICES continued

• Tax Cases Assistances

We will assist our client to preparing and processing the tax matters with The directorate

General of Taxes or Directorate General of Custom and Duties on behalf of:

- Tax objection of the tax assessment letter (SKPKB, SKPLB, SKPBT, SKPN and SPKPBN);

- Tax Refund (Income Tax and VAT);

- Tax exception and reduction preparation (article 22, 23 and 25).

• Tax Litigation Assistances


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THE SARBANES – OXLEY (SOX) SECTION 404 COMPLIANCE (INTERNAL CONTROL REVIEW)

The recent Sarbarnes-Oxley (SOX) Act Section 404 guidance from the United States (US)

Securities and Exchange Commission (SEC) provided some much-needed clarity and

direction.

We will assist our client to optimizing Sarbanes 404 compliance program for improvement to

generate significant savings for the company.

Under Section 404 of the Act, management is required to produce an “Internal Control

Report” as part of each annual report.

The report must affirm “the responsibility of management for establishing maintaining an

adequate internal control structure and procedures for financial reporting”.

The report must also “contain an assessment as of the end of the most recent fiscal year of

the company of the effectiveness of the internal control structure and procedures of the

issuers for financial reporting”.


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TRAINING AND DEVELOPMENT

With our leading practitioner in the field of management, banking, auditing and insuranceand also human capital and supported by our professional modules of training, we willperform the training moment to become memorable and also applicable for the company.

Clients is our Assets, as a consultant company, we will serve our client to application ourmodules of training to improve our client performance based on further analysis

Current Info:CTPrima have been appointed by Institut Akuntan Publik Indonesia (IAPI) as an independentauthorized trainer for Certified Public Accountants (CPA) Exam Review Program since 2008.


Note: We present our modules of training separately on appendix pages.

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FINANCIAL DUE DILLIGENCE & SPECIAL REVIEW

ASSURANCE SERVICES

• Financial Aspect Review

• Financial compliance Review

• Other Special Review


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MANAGEMENT AUDIT & CLIENT BUSINESS REVIEW

• Management Performance Review

• Operational & Financial Business Review

• Review Client Business Plan

• Industrial Review

• Budget or Projection Review


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ASSURANCE SERVICES

Appendix:

OURTRAINING MODULES


Appendix. i

TRAINING MODULES

• CTPrima CPA Exam Reviewa Preparation Training for Accountants prior to Indonesia CPA Exam.

• GENERAL INSURANCE TRAININGAccounting for General Insurance (Basic and Advance Modules);

Accounting for Reinsurance.

• FINANCIAL ACCOUNTING

Basic Modules:

Accounting for Non Accountants;

Finance for Non Finance Executives.

Advance Modules:

Financial Analysis;

Merger & Acquisition.


TRAINING MODULES continued

• AUDIT

Basic Modules:

Tools and Techniques for Beginning Auditor.

Advance Modules:

Anti fraud detection;

Internal audit and Fraud detection;

Exploring fraud in Financial Statement;

Brief International Financial Reporting Standards (IFRS);

• FINANCIAL MANAGEMENT

Investment and Capital Structure – Long term Financing, Stocks and Bonds – Value and

capital budgeting – Corporate Finance – Understanding and Using Financial Instrument –

Understanding to Financial Statements and Cash flows – Multinational Operation – Risk

Analysis: Cost of Capital Returns.

Appendix. ii


TRAINING MODULES continued

• HUMAN CAPITAL

Corporate Culture:

Culture Development & Implementation – Customer Service Excellent – Continuous

Improvement – Business Process Reengineering.

Leadership:

Communication – Coaching and Counseling – Delegation and empowerment – Decision

Making – Change Management – Conflict and Negotiation.

Performance Management:

Teamwork & Team Building – Problem Solving – Key Performance Index Development –

Compensation and Benefit – Managing Career – HR Legal Framework.

Appendix. iii


www.ctprima.com+ 62 – 21 – 859 080 35 phone

+ 62 – 21 – 859 181 66 facsimile

[email protected] email