Program Studi Akuntansi Universitas Katolik Parahyangan
Parahyangan Catholic University’s Accounting Study Program won a Competition Grant (Hibah Kompetisi) in the Ministry of Education and Culture’s Merdeka Campus Competition Program in 2021. With regard to the achievement of this competition grant, Parahyangan Catholic University’s Accounting Study Program organized a series of activities, one of which was the debriefing and mentoring of the Accounting Competition Team by inviting accounting alumni and practitioners to deliver the materials for around 35 students of the Accounting Competition Team selected from the classes of 2018 and 2019.
The students gained a variety of knowledge experiences with current topics relevant to the competition and the future of the competition team in the workplace. On Thursday, August 5, 2021, an online briefing was held by inviting an alumnus of Accounting Class 2007, namely Mr. Harry Margatan Sopandi, SE. He has six years of experience working at the public accounting firm PwC Indonesia, with the last position as a manager. Then, he moved to PT Archi Indonesia, starting the position as Head of Finance and Accounting, then occupying the position of Head of Business Performance Management from 2019 until now, and also concurrently becoming Corporate Secretary since 2021.
On this occasion, he presented the theme of Business Processes in Gold Mining and the Role of the Corporate Secretary, which was very interesting and provided knowledge for the Accounting competition team of the Faculty of Economics, Parahyangan Catholic University. The session began with an explanation of gold mining companies and their business activities, which are divided into four categories: exploration, mining, processing, and refining.
The exploration process includes obtaining rights for exploration, topographic studies, geological studies, exploration drilling, sampling, and others. Mining activities include waste mining and ore mining. Further processing activities include crushing, grinding, and carbon-in-leach, with the final product taking the form of dore bars. Then, the final process, namely refining, includes separating gold and silver and then refining it into granule gold.
Then, the session continued by explaining about accounting records or journals for these mining business processes based on accounting standards such as PSAK 64, “Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral,” and other applicable regulations.
At the end of the session, Mr. Harry explained about the company secretary. He explained that the company secretary is a strategic position. This is because the company secretary is directly related to the president director and main board of directors. The requirements to become a company secretary are regulated in Financial Services Authority Regulation (Peraturan Otoritas Jasa Keuangan) Number 35/POJK.04/2014. Then, the role and duties of the secretary are also listed in the OJK regulations, but for the most part, the secretary has the task of maintaining communication between the directors and the board of commissioners and maintaining compliance with the reports that will be submitted. After that, this activity was closed with advice from Mr. Harry to start taking certification and motivation sessions for the participants.