Lately, the implementation of the Principle of Recognizing Service Users (PMPJ) has been emphasized more in the service sector. This is because PMPJ has evolved into an essential foundation that needs to be applied to provide technical guidance. These principles can facilitate Public Accountants in delivering better services that align with the needs of service users.

 

Furthermore, Dimas Emha Amir Fikri Anas, SE., M.SA., CA., CPA (Partner Audit & Assurance of TGS AU Partner Malang) said  that the Principle of Recognizing Service Users has also been mandated by the government through the Ministry of Finance, namely PMK No. 155/PMK.01/2017 dated April 20, 2017. Therefore, they must also understand the procedures for monitoring and supervision of its implementation. In this article, TGS AU Partners will further discuss monitoring and supervision in the implementation of the Principle of Recognizing Service Users (PMPJ) and the procedures for its execution.

The Importance of Supervision while Implement the Principle of Recognizing Service Users

Monitoring and compliance supervision are among the components in the internal guidelines for implementing the Principle of Recognizing Service Users (PMPJ). With guidelines that encompass these components, Accounting Firms (KJA or KAP) will have a strong foundation for consistently and effectively implementing PMPJ.

 

Monitoring and supervision activities are crucial to ensure that PMPJ is carried out correctly. Internal guidelines should explain who is responsible for monitoring and supervising compliance with PMPJ, including the existence of an independent function that ensures the application of these principles.

 

By monitoring the implementation of PMPJ, Accountants or Public Accountants can build good relationships with service users that benefit their businesses. Properly executed monitoring and supervision can also create a healthy industry, as it helps mitigate operational, legal, and reputational risks, and ensures focused transactions. Most importantly, these oversight measures can identify suspicious financial transactions, such as money laundering.

Implement the Principle of Recognizing Service Users: Supervise Procedures

The supervision of the implementation of the Principle of Recognizing Service Users is carried out by personnel appointed by the Accounting Firm (KAP). These personnel are independent of the PMPJ implementation. In this regard, the Accounting Firm may also appoint other personnel, such as a PMPJ implementation team, to monitor and supervise the implementation of these principles.

 

In the Standard Procedures Manual (SPM), procedures for monitoring and supervision can be included in the section that deals with Monitoring. Referring to Circular Letter of the Head of the Indonesian Financial Services Authority (OJK) Number 7/PPPK/2019, the procedures for monitoring and supervising compliance with PMPJ to ensure the implementation of the Principle of Recognizing Service Users include:

  1. Management overseeing compliance with the implementation of PMPJ.

  2. Independent functions overseeing the implementation of PMPJ.

 

To oversee the implementation of the Principle of Recognizing Service Users, Accountants and Public Accountants need to monitor the appropriateness of user transaction procedures according to the scope of PMPJ services. Monitoring and supervision are carried out through the following procedures:

  1. Observing the payment methods for transactions (cash or non-cash), transaction actors, transaction amounts, and/or transaction dates.

  2. Making efforts to update data, information, and/or supporting documents if changes are identified through monitoring of service users or other verifiable information.

Conclusion

In conclusion, implementing the Principle of Recognizing Service Users (PMPJ) is a positive step in recognizing and understanding service users to provide better services that meet their needs. During this process, Public Accountants must conduct monitoring and supervision to ensure compliance with PMPJ.

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Through monitoring and supervision activities, Accountants and Public Accountants are expected to identify issues and challenges frequently encountered in the implementation of the Principle of Recognizing Service Users. From these issue records, accountants can formulate solutions or follow-up actions to improve the implementation of PMPJ in the future.

 

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