Kasus Pelanggaran Etika Profesi Akuntan - Peter Tyran Kohler

Accountant Gets 10 Years In Prison For Fraud

A FORMER accountant and store manager of building supplies dealer Pennypinchers Timbercity was this morning sentenced to an effective 10 years' prison term on fraud charges involving N$5,8 million.

Sentencing Peter Tyran Kohler (45) in the Windhoek High Court, judge Christie Liebenberg commented that while Kohler has shown genuine remorse over the fraud he committed, there were also staggering aggravating circumstances in his case, requiring a lengthy prison term.
Judge Liebenberg sentenced Kohler, who has been in custody since his arrest in September 2015, to 15 years' imprisonment, of which five were conditionally suspended for a period of five years.

Kohler pleaded guilty to 218 counts of fraud two weeks ago. He admitted that he defrauded Pennypinchers Timbercity, where he was employed as an accountant and later as a store manager, of N$5,8 million over a period of almost six years. 

He committed the fraud between October 2009 and July 2015 by transferring money from his employer's bank accounts to two accounts in his own name, and also made payments from his employer's bank accounts to his personal creditors, Kohler admitted.

Sumber:

https://www.namibian.com.na/162085/archive-read/Accountant-gets-10-years-in-prison-for-fraud

Accountant to admit fraud of N$5,8m

A FORMER accountant at two building supplies dealers will be admitting guilt on fraud charges involving N$5,8 million that was embezzled from his former employers, a defence lawyer has confirmed in the Windhoek High Court.

South African citizen Peter Tyran Kohler (45) was employed as the store accountant at the Windhoek and Ongwediva branches of Pennypinchers Timbercity, and later also as the store manager of the Ongwediva branch, when the fraud was committed over a period of almost six years. With Kohler making another pre-trial appearance in the Windhoek High Court on Monday, defence lawyer Mese Tjituri confirmed to judge Christie Liebenberg that he intended to plead guilty at the start of his trial.

The matter was postponed to 20 February for Kohler's plea to be taken.

Kohler has been held in custody since his arrest in September 2015. He is charged with 218 counts of fraud, alternatively theft, involving an amount of about N$5,8 million.

In its indictment, the prosecution alleges that Kohler was employed as the store accountant at the Windhoek branch of Pennypinchers Timbercity from October 2009 to February 2013. 

After that, he was employed as the store manager at the building supplies dealer's Ongwediva branch, where he also handled the duties of the store accountant, until the time of his arrest in September 2015.

The prosecution alleges that, starting in October 2009, Kohler manipulated the accounting system of the two businesses to create an impression that payments were made to creditors of Pennypinchers Timbercity, while in reality he was diverting money into two bank accounts in his own name, and also paid some of his personal debts with his employers' money.

Kohler is alleged to have paid about N$5,6 million into his own bank accounts from October 2009 to July 2015. Out of that amount, N$4,7 million was paid into a Namibian bank account, while about N$873 000 was paid into a South African account.

From December 2011 to September 2013 Kohler also paid close to N$245 000 to his personal creditors, it is alleged.

State advocate Ingrid Husselmann will be representing the prosecution when Kohler goes to trial.

Sumber:

https://www.namibian.com.na/161030/archive-read/Accountant-to-admit-fraud-of-N$58m

Review:

Berdasarkan namibian.com.na, diketahui Peter Tyran Kohler yang berasal dari Afrika Selatan bekerja sebagai seorang akuntan di Perusahaan Windhoek dan yang terakhir sebagai seorang manajer toko di sebuah toko cabang Ongwediva. Kohler memanipulasi sistem akuntansi dari dua usaha tempat dirinya bekerja untuk membuat kesan yang baik terhadap pembayaran kepada kreditor, sementara kenyataannya Kohler mengalihkan uang tersebut ke dua rekening bank atas namanya sendiri. Kohler menggunakan uang atasannya tersebut untuk membayar beberapa utang pribadinya. Kohler dikenai hukuman 10 tahun penjara oleh Pengadilan Tinggi Windhoek dengan total 218 kasus dari tahun 2009 hingga 2015.

Selain itu, Kohler telah melanggar 3 prinsip etika profesi akuntan, yaitu:

      1.      Integritas

Prinsip integritas mewajibkan setiap akuntan untuk bersikap jujur dalam semua hubungan profesional dan hubungan bisnisnya. Tapi dalam kasus ini, Kohler telah menunjukkan ketidakjujurannya terhadap perusahaan tempat dirinya bekerja dengan memanipulasi sistem akuntansi perusahaan dan mengambil keuntungan untuk kepentingan pribadi. Hal ini menunjukkan bahwa Kohler tidak memiliki prinsip integritas yang tinggi dalam dirinya.

      2.      Perilaku Profesional

Akuntan harus dapat berperilaku profesional dan harus dapat menjaga kepercayaan terhadap profesi akuntan. Tetapi Kohler bertindak sebaliknya. Ia tidak bertindak profesional sebagai seorang akuntan dan juga telah tidak jujur dengan apa yang sudah dilakukannya, sehingga hal tersebut berakibat pada tingkat kepercayaan terhadap dirinya. Ketika seseorang tidak memiliki integritas yang tinggi dalam dirinya, maka dapat dipastikan ia tidak dapat berperilaku profesional dalam pekerjaannya.

      3.      Kepentingan Publik

Seorang Akuntan harus mengutamakan kepentingan publik atau mengutamakan pelayanan kepada publik. Tetapi dalam kasus ini, Kohler tidak memberikan pelayanan yang baik terhadap publik dan perusahaan tempatnya bekerja melainkan bertindak sesuai dengan kepentingan pribadinya. Hal ini sangat menyalahi prinsip kepentingan publik yang dilakukan oleh Kohler.