CTPrima is an independent professional services firm in Indonesia that is a member of Geneva Group International (GGI), a leading global network of independent auditors, accountants, law firms, and management consultancies. CTPrima provides business advisory and assurance services such as accounting, tax, mergers and acquisitions advisory, and internal control reviews. It has a team of experienced directors, advisors, and consultants with expertise in areas like accounting, finance, IT, and taxation. CTPrima helps clients with tasks like accounting services, tax filings, internal control reviews, and training programs.

1. Independent member of
A worldwide network of independent professional firms

2. CTPrima is an independent member of
Our Firm
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.
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3. CTPrima is an independent member of
Geneva Group International
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.
The Common Link
Global – interdisciplinary – independent GENEVA GROUP members are established companies which
operate independently, but have a common goal : to enhance their international expertise for the benefit of
their client base. The group is dedicated to deliver client support, consolidating and increasingly global
presence and providing an assurance of successful results.
Our reputation for excellence and integrity is our most valuable assets. All our member firms are committed
to providing the highest quality of services.
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4. CTPrima is an independent member of
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 Philosophy
The 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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5. CTPrima is an independent member of
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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6. CTPrima is an independent member of
Our Services: One Source For All Services
OUR SERVICES
BUSINESS ADVISORY ASSURANCE SERVICES
• Insurance Advisory • Financial Due Diligence
• Accounting Services • Special Reviews
• Merger & Acquisition • Client Business Review
• Standard Operating Procedures • Management Audit
• Tax services
• Management Information Technology
• The Sarbanes–Oxley (SOX) section 404 compliance for Multinational
Company
• Training & Development
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7. CTPrima is an independent member of
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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8. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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 FOR
telecommunication, 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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9. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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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10. CTPrima is an independent member of
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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11. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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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12. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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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13. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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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14. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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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15. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
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 MUST
Enhancing our professional knowledge is a must in our company, we assist our professional with extensive
internal and external training, and supported them to have a professional career objective.
56% 44%
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16. CTPrima is an independent member of
Our People: Advisors, Directors & Consultants
AREA OF EXPERTISE
23%
15% 62%
Accounting & Finance
Management Information Technology
Taxation
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17. CTPrima is an independent member of
OUR
Client’s Portfolio
Rajawali
RS UKI
Nusantara
Indonesia
RS Setia Mitra
ELNUSA
&
Pertamina Tongkang Semen Andalas
Others….
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18. CTPrima is an independent member of
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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19. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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 reporting
preparation and presentation including consolidated financial statements. Although we could
serve the special purpose financial statement report, For example, prospectuses and
computation prepared for taxation purposes, or others.
We will help our client to perform the financial and accounting standard operational system
and procedures based on our services.
Our service applies to the financial statements of all commercial, industrial and business
reporting enterprises, whether in the public or private sectors.
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20. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
ACCOUNTING SERVICES continued
• 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).
MERGER AND ACQUISITION IMPLEMENTATION
We will help our client to perform the financial and accounting standard report preparation
and presentation for merger and acquisition purpose.
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21. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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 currently
followed;
2. Clearly indicate the flow of actions performed from beginning to the end of the process
chain;
3. Inculcate a culture of “Control Consciousness” among process owners and operatives;
4. Observe shortcomings in the policies, processes and procedures and make suitable
recommendations for improvements in the policies, process effectiveness, process
efficiency, internal controls and compliance, as applicable;
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22. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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 dealing
with the relevant business function, to enable adequate training to be imparted to
concerned 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 is
complied with.
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23. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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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24. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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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25. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
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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26. CTPrima is an independent member of
BUSINESS ADVISORY SERVICES
TRAINING AND DEVELOPMENT
With our leading practitioner in the field of management, banking, auditing and insurance
and also human capital and supported by our professional modules of training, we will
perform 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 our
modules 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 independent
authorized 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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27. CTPrima is an independent member of
ASSURANCE SERVICES
FINANCIAL DUE DILLIGENCE & SPECIAL REVIEW
• Financial Aspect Review
• Financial compliance Review
• Other Special Review
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28. CTPrima is an independent member of
ASSURANCE SERVICES
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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29. CTPrima is an independent member of
Appendix:
OUR
TRAINING MODULES

30. CTPrima is an independent member of
TRAINING MODULES
• CTPrima CPA Exam Review
a Preparation Training for Accountants prior to Indonesia CPA Exam.
• GENERAL INSURANCE TRAINING
Accounting 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.
Appendix. i

31. CTPrima is an independent member of
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

32. CTPrima is an independent member of
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

33. www.ctprima.com
+ 62 – 21 – 859 080 35 phone
+ 62 – 21 – 859 181 66 facsimile
admin@ctprima.com email